Sec. 3213. Repeal of credit for production of low sulfur diesel fuel
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45H (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (18). Section 280C is amended by striking subsection (d). Section 6501(m) is amended by striking 45H(g), . Section 6720A is amended— by striking (as defined in section 45H(c)(3)) in subsection (a), and by adding at the end the following new subsection: The term applicable EPA regulations means the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency. .
The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2014.