Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 147 (as amended)
EXTENSION OF EXCISE TAX CREDITS RELATING TO ALTERNATIVE FUELS.
SEC. 147. EXTENSION OF EXCISE TAX CREDITS RELATING TO ALTERNATIVE FUELS.
(a) In General.—Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(b) Outlay Payments for Alternative Fuels.—Section 6427(e)(6)(C) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(c) [26 U.S.C. 6426 note] Effective Date.—The amendments made by this subsection shall apply to fuel sold or used after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 6426 note