eligible fuel
Defined in 1 place of the United States Code.
For purposes of paragraph (2), the term “eligible fuel” means—
(A) biodiesel and renewable diesel (within the meaning of section 40A), and
(B) second generation biofuel (within the meaning of section 40).
Source
- 2022–202426 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
For purposes of paragraph (2), the term "eligible fuel" means—
(A) biodiesel and renewable diesel (within the meaning of section 40A),
(B) second generation biofuel (within the meaning of section 40), and
(C) transportation fuel (as defined in section 45Z(d)(5)).
Source
- 2024–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section