qualified fuels

(1) In general The term “qualified fuels” means— (A) oil produced from shale and tar sands, (B) gas produced from— (i) geopressured brine, Devonian shale, coal seams, or a tight formation, or (ii) biomass, and (C) liquid, gaseous, or solid synthetic fuels produced from coal (including lignite), including such fuels when used as feedstocks.


26 USC § 45K(c)(1)

Scoping language

For purposes of this section
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