26 USC 87 - Alcohol and biodiesel fuels credits

U.S Code last checked for updates: Aug 20, 2025

§ 87.

Alcohol and biodiesel fuels credits

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;

cite as: 26 USC 87