Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40406 (as amended)
EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER CREDIT.
SEC. 40406. 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, 2017” and inserting “January 1, 2018”.
(b) [26 U.S.C. 40 note] Effective Date The amendment made by this section shall apply to qualified second generation biofuel production after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 4026 U.S.C. 40 note