S.Amdt. 1936

SA 1936. Mr. GRASSLEY (for himself and Ms. Cantwell) 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 208, strike lines 3 through 19 and insert the
following:
(a) Income Tax Credit.--
(1) In general.--Subsection (g) of section 40A is amended
by striking ``December 31, 2016'' and inserting ``December
31, 2018''.
(2) Effective date.--The amendment made by this subsection
shall apply to fuel sold or used after December 31, 2016.
(b) Excise Tax Incentives.--
(1) In general.--Section 6426(c)(6) is amended by striking
``December 31, 2016'' and inserting ``December 31, 2018''.
(2) Payments.--Section 6427(e)(6)(B) is amended by striking
``December 31, 2016'' and inserting ``December 31, 2018''.
(3) Effective date.--The amendments made by this subsection
shall apply to fuel sold or used after December 31, 2016.
(4) Special rule.--Notwithstanding any other provision of
law, in the case of any biodiesel mixture credit properly
determined under section 6426(c) of the Internal Revenue Code
of 1986 for the period beginning on January 1, 2017, 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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