Sec. 1408. ELIMINATION OF UNINTENDED APPLICATION OF CELLULOSIC BIOFUEL PRODUCER CREDIT

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## SEC. 1408 ELIMINATION OF UNINTENDED APPLICATION OF CELLULOSIC BIOFUEL PRODUCER CREDIT ###

(a)In General **[**[26 U.S.C. 40](/us/usc/t26/s40)**]** Section 40(b)(6)(E) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: > > ###### “(iii) Exclusion of unprocessed fuels > > The term ‘cellulosic biofuel’ shall not include any fuel if— > > > ###### “(I) > > more than 4 percent of such fuel (determined by weight) is any combination of water and sediment, or > > > ###### “(II) > > the ash content of such fuel is more than 1 percent (determined by weight).” > . ###

(b)Effective Date **[**[26 U.S.C. 40 note](/us/usc/t26/s40)**]** The amendment made by this section shall apply to fuels sold or used on or after January 1, 2010.

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U.S. Code

Alcohol, etc., used as fuel
§ 40

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Sec. 1408

ELIMINATION OF UNINTENDED APPLICATION OF CELLULOSIC BIOFUEL PRODUCER CREDIT

U.S.C.§ 40

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