Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 184 (as amended)
EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER CREDIT.
SEC. 184. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER CREDIT.
(a) [26 U.S.C. 40] In general.—Section 40(b)(6)(J)(i) is amended by striking “January 1, 2015” and inserting “January 1, 2017”.
(b) [26 U.S.C. 40 note] Effective Date.—The amendment made by this subsection shall apply to qualified second generation biofuel production after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 4026 U.S.C. 40 note