PUBLIC LAW 110–172—DEC. 29, 2007
121 STAT. 2479
(C) by striking ‘‘ALCOHOL FUEL AND BIODIESEL MIXTURE CREDIT’’ and inserting ‘‘MIXTURE CREDITS AND THE ALTERNATIVE FUEL CREDIT’’ in the heading thereof. (2) Subparagraph (F) of section 6426(d)(2) is amended by striking ‘‘hydrocarbons’’ and inserting ‘‘fuel’’. (3) Section 6426 is amended by adding at the end the following new subsection: ‘‘(h) DENIAL OF DOUBLE BENEFIT.—No credit shall be determined under subsection (d) or (e) with respect to any fuel with respect to which credit may be determined under subsection (b) or (c) or under section 40 or 40A.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the SAFETEA– LU to which they relate.
26 USC 6426.
26 USC 6426 note.
SEC. 6. AMENDMENTS RELATED TO THE ENERGY POLICY ACT OF 2005.
dkrause on GSDDPC44 with PUBLAW
(a) AMENDMENT RELATED TO SECTION 1306 OF THE ACT.— Paragraph (2) of section 45J(b) is amended to read as follows: ‘‘(2) AMOUNT OF NATIONAL LIMITATION.—The aggregate amount of national megawatt capacity limitation allocated by the Secretary under paragraph (3) shall not exceed 6,000 megawatts.’’. (b) AMENDMENTS RELATED TO SECTION 1342 OF THE ACT.— (1) So much of subsection (b) of section 30C as precedes paragraph (1) thereof is amended to read as follows: ‘‘(b) LIMITATION.—The credit allowed under subsection (a) with respect to all qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed—’’. (2) Subsection (c) of section 30C is amended to read as follows: ‘‘(c) QUALIFIED ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.—For purposes of this section, the term ‘qualified alternative fuel vehicle refueling property’ has the same meaning as the term ‘qualified clean-fuel vehicle refueling property’ would have under section 179A if— ‘‘(1) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and ‘‘(2) only the following were treated as clean-burning fuels for purposes of section 179A(d): ‘‘(A) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen. ‘‘(B) Any mixture— ‘‘(i) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and ‘‘(ii) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.’’. (c) AMENDMENTS RELATED TO SECTION 1351 OF THE ACT.— (1) Paragraph (3) of section 41(a) is amended by inserting ‘‘for energy research’’ before the period at the end.
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