Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 140 (as amended)
GENERATION BIOFUEL PRODUCER CREDIT.
SEC. 140. SECOND GENERATION BIOFUEL PRODUCER CREDIT.
(a) In General.—Section 40(b)(6)(J)(i) is amended by striking “January 1, 2021” and inserting “January 1, 2022”.
(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, 2020.
- Cross-references to the US Code
- 26 U.S.C. 40 note