12 2 STA T . 1 5 1 3PUBLIC LA W 11 0– 23 4—M A Y 22 , 200 8biofuelm i xt u r e ’ me ans a mixture of c ellulosic biofuel an dg asoline or of cellulosic biofuel and a s p ecial fuel wh ich —‘ ‘ ( i ) is sold b y the person producing such mixture to any person for use as a fuel , or ‘‘(ii) is used as a fuel by the person producing such mixture . ‘‘( E ) CEL L U L OSICB IO F UEL.— F or purposes of this para - graph— ‘‘(i) ING ENE RA L.— T he term ‘cellulosic biofuel’ means any li q uid fuel which— ‘‘(I) is produced from any lignocellulosic or hemicellulosic matter that is a v ailable on a renew- able or recurring basis, and ‘‘(II) meets the registration requirements for fuels and fuel additives established by the Environ- mental P rotection A gency under section 21 1 of the Clean Air Act ( 4 2 U . S .C. 75 45). ‘‘(ii) E X CLUSION OF LO W - P ROOF ALCO H OL.—Such term shall not include any alcohol with a proof of less than 15 0 . The determination of the proof of any alcohol shall be made without regard to any added denaturants. ‘‘(F) ALLOCA T ION OF CELLULOSIC BIOFUEL PRO D UCER CREDIT TO PATRONS OF COOPERATI V E.— R ules similar to the rules under subsection (g)( 6 ) shall apply for purposes of this paragraph. ‘‘( G ) REGISTRATION RE Q UIRE M ENT.— N o credit shall be determined under this paragraph with respect to any tax- payer unless such taxpayer is registered with the Secretary as a producer of cellulosic biofuel under section 4101. ‘‘( H ) APPLICATION OF PARAGRAPH.—This paragraph shall apply with respect to qualified cellulosic biofuel production after D ecember 3 1, 200 8 , and before J anuary 1, 2013.’’. (2) TERMINATION DATE NOT TO APPL Y .—Subsection (e) of section 40 (relating to termination) is amended— (A) by inserting ‘‘or subsection (b)(6)(H)’’ after ‘‘by rea- son of paragraph (1)’’ in paragraph (2), and ( B ) by adding at the end the following new paragraph
‘‘(3) EXCEPTION FOR CELLULOSIC BIOFUEL PRODUCER CREDIT.—Paragraph (1) shall not apply to the portion of the credit allowed under this section by reason of subsection (a)(4).’’. (3) CONFORMING AMENDMENTS.— (A) Paragraph (1) of section 4101(a) is amended— (i) by stri k ing ‘‘and every person’’ and inserting ‘‘, every person’’, and (ii) by inserting ‘‘, and every person producing cellulosic biofuel (as defined in section 40(b)(6)(E))’’ after ‘‘section 6426(b)(4)(A))’’. (B) The heading of section 40, and the item relating to such section in the table of sections for subpart D of part I V of subchapter A of chapter 1, are each amended by inserting ‘‘, etc.,’’ after ‘‘Alcohol’’. (c) BIOFUEL NOT USED AS A FUEL, ETC.— (1) IN GENERAL.—Paragraph (3) of section 40(d) is amended by redesignating subparagraph (D) as subparagraph (E) and 26USC410 1 .Timep e r i od . A pp l i cab ili ty .
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