biodiesel

(1) Biodiesel The term “biodiesel” means the monoalkyl esters of long chain fatty acids derived from plant or animal matter which meet— (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 D6751. Such term shall not include any liquid with respect to which a credit may be determined under section 40.

Source

26 USC § 40A(d)(1)


Scoping language

For purposes of this section
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