Pub. L. 112-240, tit. IV, sec. 412 (as amended)
EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.
SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.
(a) In General.—Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) Outlay Payments for Alternative Fuels.—Paragraph (6) of section 6427(e) is amended—
(1) in subparagraph (C)—
(A) by striking “or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426)” and inserting “(as defined in section 6426(d)(2))”, and
(B) by striking “December 31, 2011, and” and inserting “December 31, 2013,”,
(2) in subparagraph (D)—
(A) by striking “or alternative fuel mixture”, and
(B) by striking the period at the end and inserting “, and”, and
(3) by adding at the end the following new subparagraph:
“(E) any alternative fuel mixture (as defined in section 6426(e)(2)) sold or used after December 31, 2011.”
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(c) [26 U.S.C. 6426 note] Effective Date.—The amendments made by this section shall apply to fuel sold or used after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 6426 note