renewable diesel

(3) Renewable diesel defined The term “renewable diesel” means liquid fuel derived from biomass which meets— (A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act ( 42 U.S.C. 7545 ), and (B) the requirements of the American Society of Testing and Materials D975 or D396, or other equivalent standard approved by the Secretary. Such term shall not include any liquid with respect to which a credit may be determined under section 40. Such term does not include any fuel derived from coprocessing biomass with a feedstock which is not biomass. For purposes of this paragraph, the term “biomass” has the meaning given such term by section 45K(c)(3).

Source

26 USC § 40A(f)(3)


Scoping language

For purposes of this paragraph
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