Fuel that already drew this credit may not draw it again
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70521, Sec. 70521.
Written by .
Fuel that already drew this credit may not draw it again
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70521 in the PDF
What the document says
“is not produced from a fuel for which a credit under this section is allowable.”
The section adds a new clause (iv) to section 45Z(d)(5)(A) of the Internal Revenue Code of 1986 so that fuel produced from a fuel that already qualifies for the credit does not itself qualify, and requires the Secretary to issue regulations or guidance to carry that out. It also lets the Secretary set further related person rules for sales to unrelated persons.
What the document actually says
“is not produced from a fuel for which a credit under this section is allowable.”
That sentence, in plain words
The fuel must not be made from fuel that already draws this credit.
What this is about
That stops the same fuel counting twice. The Secretary must write rules on it. Further rules may cover related sellers.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70521, 139 Stat. 276 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Fuel that already drew this credit may not draw it again,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70521, Sec. 70521. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70521-double-credit/ (retrieved August 26, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, and we check the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
