CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC BIOFUEL PRODUCER CREDIT.

SEC. 2121. CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC BIOFUEL PRODUCER CREDIT. (a) In General.—Clause (iii) of section 40(b)(6)(E) of the Internal Revenue Code of 1986, as added by the Health Care and Education Reconciliation Act of 2010, is amended— (1) by striking “or” at the end of subclause (I), (2) by striking the period at the end of subclause (II) and inserting “, or”, (3) by adding at the end the following new subclause: “(III) such fuel has an acid number greater than 25.” , and (4) by striking “unprocessed” in the heading and inserting “certain”. (b) Effective Date.—The amendments made by this section shall apply to fuels sold or used on or after January 1, 2010.