H.R. 3985House111th Congress (2009-2011)In Committee

Second Generation Biofuel Producer Tax Credit Act of 2009

Introduced November 2, 2009

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

November 2, 2009

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HouseIntro Referral

Introduced in House

November 2, 2009

HouseIntro Referral

Referred to the House Committee on Ways and Means.

November 2, 2009

Floor Debate

14 members

What members said about H.R. 3985 on the floor

2 Republicans12 Democrats
Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Jul 26, 2010

I thank the gentleman from Colorado for yielding. Speaker Langevin, I congratulate you on taking the podium. I congratulate you on your extraordinary service to the people of Rhode Island and the…

James L. Oberstar
Rep. James L. OberstarD-MN-8 · Jul 26, 2010

Mr. Speaker, I rise in strong support of H. Res. 1504, a resolution recognizing and honoring the 20th anniversary of the enactment of the Americans with Disabilities Act (ADA). I am proud to…

Patrick J. Kennedy
Rep. Patrick J. KennedyD-RI-1 · Jul 26, 2010

Mr. Speaker, my good friend and colleague, Mr. Langevin, I rise to support H. Res. 1504, commemorating the ADA. Mr. Speaker, you are the embodiment of what the ADA meant to accomplish. To accomplish…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-8 · Jul 26, 2010

Mr. Speaker, I rise in support of House Resolution 1504, recognizing and honoring the 20th anniversary of the enactment of the Americans with Disabilities Act of 1990. Heralded at its signing in 1990…

Robert C. "Bobby" Scott
Rep. Robert C. "Bobby" ScottD-VA-3 · Jul 26, 2010

Mr. Speaker, I would like to take this opportunity to recognize and commemorate the twentieth anniversary of the Americans with Disabilities Act (ADA). In 1990, then-President George H.W. Bush signed…

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F. James Sensenbrenner, Jr.
Rep. F. James Sensenbrenner, Jr.R-WI-5 · Jul 26, 2010

Mr. Speaker, first, congratulations on setting history today by presiding over the House of Representatives. I promise you that there will be no points of order from the Republican side while you're…

Jared Polis
Rep. Jared PolisD-CO-2 · Jul 26, 2010

Mr. Speaker, I move to suspend the rules and agree to the resolution (H. Res. 1504) recognizing and honoring the 20th anniversary of the enactment of the Americans with Disabilities Act of 1990, as…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Jul 26, 2010

Mr. Speaker. I rise today in strong support of H. Res. 1504, ``Recognizing and honoring the 20th anniversary of the enactment of the Americans with Disabilities Act of 1990'', introduced by my…

Thomas E. Petri
Rep. Thomas E. PetriR-WI-6 · Jul 26, 2010

Mr. Speaker, I rise in support of House Resolution 1504, and I yield myself such time as I may consume. Today, we commemorate the 20th anniversary and enactment of the Americans with Disabilities Act…

Chris Van Hollen
Rep. Chris Van HollenD-MD-8 · Jul 26, 2010

Mr. Speaker, today we mark the 20th anniversary of one of the most defining and effective civil rights law passed by Congress--the Americans with Disabilities Act (ADA). More than twenty years ago,…

Henry C. "Hank" Johnson, Jr.
Rep. Henry C. "Hank" Johnson, Jr.D-GA-4 · Jul 26, 2010

Mr. Speaker, I rise today to support H. Res. 1504, in recognizing and honoring the 20th anniversary of the Americans with Disabilities Act. The ADA is often described as the most sweeping…

Laura Richardson
Rep. Laura RichardsonD-CA-37 · Jul 26, 2010

Mr. Speaker, I rise today in support of H. Res. 1504, which recognizes and honors the 20th anniversary of the enactment of the Americans with Disabilities Act. I am proud to co-sponsor H. Res. 1504,…

Keith Ellison
Rep. Keith EllisonD-MN-5 · Jul 26, 2010

Mr. Speaker, I rise today to celebrate the 20th anniversary of the signing of the Americans with Disabilities Act (ADA). The ADA was a monumental achievement in the fight for equality for every…

Show 1 more
Eddie Bernice Johnson
Rep. Eddie Bernice JohnsonD-TX-30 · Jul 26, 2010

Mr. Speaker, I rise today in recognition of the 20th anniversary of the Americans with disabilities Act and its mission to make this nation more inclusive of individuals with disabilities. Over the…

Bill Text

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Introduced in HouseIssued November 2, 2009

I

111th CONGRESS

1st Session

H. R. 3985

IN THE HOUSE OF REPRESENTATIVES

November 2, 2009

Mr. Van Hollen introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for a second generation biofuel producer credit, and for other purposes.

1.

Short title

This Act may be cited as the Second Generation Biofuel Producer Tax Credit Act of 2009.

2.

Second generation biofuel producer credit

(a)

Credit amount determined based on BTU content of fuel

Subparagraph (B) of section 40(b)(6) of the Internal Revenue Code of 1986 is amended to read as follows:

(B)

Applicable amount

For purposes of this paragraph—

(i)

In general

The term applicable amount means, with respect to any type of second generation biofuel, the dollar amount which bears the same ratio to $1.01 as the BTU content of such type of fuel bears to the BTU content of ethanol. For purposes of the preceding sentence, the types of second generation biofuel and the BTU content of such types shall be determined in accordance with the table prescribed under clause (ii).

(ii)

BTU content determined by Secretary

The Secretary, after consultation with the Secretary of Energy, shall prescribe a table which lists the types of second generation biofuel and the BTU content of each such type.

(iii)

Coordination with alcohol credits

In the case of second generation biofuel which is alcohol, the applicable amount determined under clause (i) shall be reduced by the sum of—

(I)

the amount of the credit in effect for such alcohol under subsection (b)(1) (without regard to subsection (b)(3)) at the time of the qualified second generation biofuel production, plus

(II)

in the case of ethanol, the amount of the credit in effect under subsection (b)(4) at the time of such production.

.

(b)

Expansion of qualified fuels

(1)

In general

Subclause (I) of section 40(b)(6)(E)(i) of such Code is amended to read as follows:

(I)

is derived solely from qualified feedstocks, and

.

(2)

Qualified feedstock

Paragraph (6) of section 40(b) of such Code is amended by redesignating subparagraphs (F), (G), and (H) as subparagraphs (G), (H), and (I), respectively, and by inserting after subparagraph (E) the following new subparagraph:

(F)

Qualified feedstock

For purposes of this paragraph, the term qualified feedstock means—

(i)

any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, and

(ii)

any cultivated algae, cyanobacteria, or lemna.

.

(3)

Conforming amendments

(A)

Section 40 of such Code is amended—

(i)

by striking cellulosic biofuel each place it appears in the text thereof and inserting second generation biofuel,

(ii)

by striking Cellulosic in the headings of subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting Second generation, and

(iii)

by striking cellulosic in the headings of subsections (b)(6)(C), (b)(6)(D), (b)(6)(F), (d)(6), and (e)(3) and inserting second generation.

(B)

Clause (iii) of section 40(b)(6)(E) of such Code, as redesignated by paragraph (2), is amended by striking Such term shall not and inserting The term second generation biofuel shall not.

(C)

Paragraph (1) of section 4101(a) of such Code is amended by striking cellulosic biofuel and inserting second generation biofuel.

(c)

Exclusion of fuels produced from coprocessing with nonqualified feedstocks

Subparagraph (E) of section 40(b)(6) of such Code is amended by adding at the end the following new clause:

(iii)

Exclusion of fuels produced from coprocessing with nonqualified feedstocks

The term second generation biofuel shall not include any fuel derived from coprocessing a qualified feedstock with any feedstock which is not a qualified feedstock.

.

(d)

Exclusion of unprocessed fuels

Subparagraph (E) of section 40(b)(6) of such Code, as amended by subsection (c), is amended by adding at the end the following new clause:

(iv)

Exclusion of unprocessed fuels

The term second generation biofuel shall not include any fuel if—

(I)

more than 4 percent of such fuel (determined by weight) is any combination of water and sediment, or

(II)

the ash content of such fuel is more than 1 percent (determined by weight).

.

(e)

Liquid fuel defined

(1)

In general

Paragraph (6) of section 40(b) of such Code, as amended by subsection (b), is amended by redesignating subparagraphs (G), (H), and (I) as subparagraphs (H), (I), and (J), respectively, and by inserting after subparagraph (F) the following new subparagraph:

(G)

Liquid fuel

The term liquid fuel shall not include any fuel unless such fuel would be a liquid at room temperature after extraction of all water from the fuel.

.

(2)

Application to alcohol mixture credit

Paragraph (2) of section 40(d) of such Code is amended by inserting , within the meaning of subsection (b)(6)(G), after liquid fuel (other than gasoline).

(3)

Application to renewable diesel

Paragraph (3) of section 40A(f) of such Code is amended by inserting (within the meaning of section 40(b)(6)(G)) after liquid fuel.

(f)

Registration of fuels

Subparagraph (I) of section 40(b)(6) of such Code, as redesignated by subsections (b) and (e), is amended to read as follows:

(I)

Registration requirements

No credit shall be determined under this paragraph with respect to any second generation biofuel produced by the taxpayer unless—

(i)

such taxpayer is registered with the Secretary as a producer of second generation biofuel under section 4101, and

(ii)

such taxpayer provides the Secretary such information with respect to such second generation biofuel as the Secretary may (after consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency) require, including—

(I)

the type of such second generation biofuel,

(II)

the feedstocks from which such second generation biofuel is derived, and

(III)

the BTU content of such second generation biofuel.

.

(g)

Application of biofuel reforms to bonus depreciation for biofuel plant property

(1)

In general

Subparagraph (A) of section 168(l)(2) of such Code is amended by striking solely to produce cellulosic biofuel and inserting solely to produce second generation biofuel (as defined in section 40(b)(6)(E).

(2)

Conforming amendments

Subsection (l) of section 168 of such Code is amended—

(A)

by striking cellulosic biofuel each place it appears in the text thereof and inserting second generation biofuel,

(B)

by striking paragraph (3) and redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively,

(C)

by striking Cellulosic in the heading of such subsection and inserting Second Generation, and

(D)

by striking cellulosic in the heading of paragraph (2) and inserting second generation.

(h)

Effective date

(1)

In general

Except as provided in paragraph (2), the amendments made by this section shall apply to fuels sold or used after the date of the enactment of this Act.

(2)

Application to bonus depreciation

The amendments made by subsection (g) shall apply to property placed in service after the date of the enactment of this Act.

(3)

Temporary rule for determining credit amount based on BTU content of fuel

With respect to any fuel sold or used after the date of the enactment of this Act and before the date on which the Secretary prescribes the table described in clause (ii) of section 40(b)(6)(B) of the Internal Revenue Code of 1986 (as amended by this Act), clause (i) of such section shall be applied by treating all second generation biofuel as though it were ethanol.