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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3216

Sec. 3216. Repeal of credit for producing fuel from a nonconventional source

163 words·~1 min read·/bill/113/hr/1/ih/section-3216

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45K (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 (22). Section 45(e)(9) is amended— in subparagraph (A)— by inserting , as in effect before its repeal after within the meaning of section 45K , and by inserting (as in effect before its repeal) after under section 45K , and in subparagraph (B), by inserting (as in effect before its repeal) after section 45K .
Section 4041(a)(2) is amended— by striking (as defined in section 45K(c)(3)) in subparagraph (B)(ii), and by adding at the end the following new subparagraph: The term “biomass” means any organic material other than— oil and natural gas (or any product thereof), and coal (including lignite) or any product thereof. . The amendments made by this section shall apply to fuel produced and sold after December 31, 2013.
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