Sec. 342. Excise tax credit equivalency for liquified petroleum gas and liquified natural gas
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Section 6426 is amended by adding at the end the following new subsection: For purposes of determining any credit under this section, any reference to the number of gallons of an alternative fuel or the gasoline gallon equivalent of such a fuel shall be treated as a reference to— in the case of liquefied petroleum gas, the energy equivalent of a gallon of gasoline, as defined in section 4041(a)(2)(C), and in the case of liquefied natural gas, the energy equivalent of a gallon of diesel, as defined in section 4041(a)(2)(D). . The amendments made by this section shall apply to fuel sold or used after December 31, 2015.