26 U.S.C. § 87
§ 87. Alcohol and biodiesel fuels credits
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Gross income includes—
(1)
the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),
(2)
the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and
(3)
the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).