S.Amdt. 1935

SA 1935. Mr. GRASSLEY submitted an amendment intended to be proposed
to amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892,
to amend title 4, United States Code, to provide for the flying of the
flag at half-staff in the event of the death of a first responder in
the line of duty; which was ordered to lie on the table; as follows:

On page 223, between lines 17 and 18, insert the following:

[[Page S842]]

Subtitle E--Additional Extensions Through 2018

SEC. 40601. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE
REFUELING PROPERTY.

(a) In General.--Section 30C(g), as amended by section
40404, is amended by striking ``December 31, 2017'' and
inserting ``December 31, 2018''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2017.

SEC. 40602. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER
CREDIT.

(a) In General.--Section 40(b)(6)(J)(i), as amended by
section 40406, is amended by striking ``January 1, 2018'' and
inserting ``January 1, 2019''.
(b) Effective Date.--The amendment made by this section
shall apply to qualified second generation biofuel production
after December 31, 2017.

SEC. 40603. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND
GENERATION BIOFUEL PLANT PROPERTY.

(a) In General.--Section 168(l)(2)(D), as amended by
section 40412, is amended by striking ``January 1, 2018'' and
inserting ``January 1, 2019''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2017.

SEC. 40604. EXTENSION OF EXCISE TAX CREDITS RELATING TO
ALTERNATIVE FUELS.

(a) Extension of Alternative Fuels Excise Tax Credits.--
(1) In general.--Sections 6426(d)(5) and 6426(e)(3), as
amended by section 40415, are each amended by striking
``December 31, 2017'' and inserting ``December 31, 2018''.
(2) Outlay payments for alternative fuels.--Section
6427(e)(6)(C), as amended by section 40414, is amended by
striking ``December 31, 2017'' and inserting ``December 31,
2018''.
(3) Effective date.--The amendments made by this subsection
shall apply to fuel sold or used after December 31, 2017.
(b) Special Rule for 2018.--Notwithstanding any other
provision of law, in the case of any alternative fuel credit
properly determined under section 6426(d) of the Internal
Revenue Code of 1986 for the period beginning on January 1,
2018, and ending on the date of the enactment of this Act,
such credit shall be allowed, and any refund or payment
attributable to such credit (including any payment under
section 6427(e) of such Code) shall be made, only in such
manner as the Secretary of the Treasury (or the Secretary's
delegate) shall provide. Such Secretary shall issue guidance
within 30 days after the date of the enactment of this Act
providing for a one-time submission of claims covering
periods described in the preceding sentence. Such guidance
shall provide for a 180-day period for the submission of such
claims (in such manner as prescribed by such Secretary) to
begin not later than 30 days after such guidance is issued.
Such claims shall be paid by such Secretary not later than 60
days after receipt. If such Secretary has not paid pursuant
to a claim filed under this subsection within 60 days after
the date of the filing of such claim, the claim shall be paid
with interest from such date determined by using the
overpayment rate and method under section 6621 of such Code.
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