Sec. 9. Sustainable aviation fuel credit repealed
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 40B (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 (35). Section 87 , as amended by section 8 of this Act, is amended to read as follows: Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a). . Section 4101(a)(1) is amended by inserting (as in effect on the day before the enactment of the after Energy Freedom Act ) section 40B . The amendments made by this section shall apply to fuel sold or used after December 31, 2025.