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TREAS/IRS

RIN: 1545-BF17

Publication ID: Fall 2015

Title: Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns
Abstract: Sections 40A, 6426, and 6427(e) were added to the Internal Revenue Code (Code) by the American Jobs Creation Act of 2004 (Pub. L. 108-357) (ACT). The Act also amended section 40 of the Code. These Code provisions relate to credits for alcohol and biodiesel used as a fuel and credits and payments for alcohol fuel and biodiesel mixtures. The regulations will provide guidance on these Code sections.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1 26 CFR 40 26 CFR 48
Legal Authority: 26 U.S.C. 6426 26 U.S.C. 6427(e) 26 U.S.C. 40A 26 U.S.C. 40 26 U.S.C. 34 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	07/29/2008	73 FR 43890
NPRM Comment Period End	10/27/2008
Public Hearing	02/09/2009
Final Action	12/00/2015

Additional Information: REG-155087-05 Drafting attorney: Michael H. Beker (202) 317-6855 Reviewing attorneys: Stephanie Bland (202) 317-6855 and Curt Wilson (202) 317-3100 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: Businesses	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Michael H. Beker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5318, Washington, DC 20224 Phone:202 317-5258 Fax:202 317-6733 Email: michael.h.beker@irscounsel.treas.gov