Sec. 3. Extension of alternative fuels excise tax credits
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Sections 6426(d)(5) and 6426(e)(3) of the Internal Revenue Code of 1986 are each amended by striking December 31, 2013 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen) and inserting December 31, 2016 . Paragraph
(6)of section 6427(e) of the Internal Revenue Code of 1986 is amended— by adding and at the end of subparagraph (B), and by striking subparagraphs
(C)and
(D)and inserting the following new subparagraph: any alternative fuel or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426) sold or used after December 31, 2016. . The amendments made by this section shall apply to fuel sold or used after December 31, 2013.