§ 87. - Alcohol and Biodiesel Fuels Credits

26 U.S.C. § 87
in: § 87. - Alcohol and Biodiesel Fuels Credits
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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). (Added Pub. L. 96–223, title II, § 232(c)(1), Apr. 2, 1980, 94 Stat. 276, § 86; renumbered § 87, Pub. L. 98–21, title I, § 121(a), Apr. 20, 1983, 97 Stat. 80; amended Pub. L. 98–369, div. A, title IV, § 474(r)(3), July 18, 1984, 98 Stat. 839; Pub. L. 108–357, title III, § 302(c)(1)(A), Oct. 22, 2004, 118 Stat. 1465; Pub. L. 117–169, title I, § 13203(e), Aug. 16, 2022, 136 Stat. 1935.)
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