qualified feedstock

(F)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. (G)In the case of fuel which is derived by, or from, feedstock described in subparagraph (F)(ii) and which is sold by the taxpayer to another person for refining by such other person into a fuel which meets the requirements of subparagraph (E)(i)(II) and the refined fuel is not excluded under subparagraph (E)(iii)— (i)such sale shall be treated as described in subparagraph (C)(i), (ii)such fuel shall be treated as meeting the requirements of subparagraph (E)(i)(II) and as not being excluded under subparagraph (E)(iii) in the hands of such taxpayer, and (iii)except as provided in this subparagraph, such fuel (and any fuel derived from such fuel) shall not be taken into account under subparagraph (C) with respect to the taxpayer or any other person. (H)Rules similar to the rules under subsection (g)(6) shall apply for purposes of this paragraph. (I)No credit shall be determined under this paragraph with respect to any taxpayer unless such taxpayer is registered with the Secretary as a producer of second generation biofuel under section 4101. (J) (i)This paragraph shall apply with respect to qualified second generation biofuel production after, and before. (ii)If this paragraph ceases to apply for any period by reason of clause (i), rules similar to the rules of subsection (e)(2) shall apply. (c)The amount of the credit determined under this section with respect to any alcohol shall, under regulations prescribed by the Secretary, be properly reduced to take into account any benefit provided with respect to such alcohol solely by reason of the application of section 4041(b)(2), section 6426, or section 6427(e). (d)For purposes of this section—


26 USC § 40(b)(6)(F)

Scoping language

For purposes of this paragraph
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