qualified methanol or ethanol fuel
(2) Qualified methanol and ethanol fuel (A) In general In the case of any qualified methanol or ethanol fuel— (i) the rate applicable under subsection (a)(2) shall be the applicable blender rate per gallon less than the otherwise applicable rate (6 cents per gallon in the case of a mixture none of the alcohol in which consists of ethanol), and (ii) subsection (d)(1) shall be applied by substituting “0.05 cent” for “0.1 cent” with respect to the sales and uses to which clause (i) applies. (B) Qualified methanol and ethanol fuel produced from coal The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat). (C) Applicable blender rate For purposes of subparagraph (A)(i), the applicable blender rate is— (i) except as provided in clause (ii), 5.4 cents, and (ii) for sales or uses during calendar years 2001 through 2008, ⅒ of the blender amount applicable under section 40(h)(2) for the calendar year in which the sale or use occurs. (D) Termination On and after January 1, 2009 , subparagraph (A) shall not apply.
26 USC § 4041(b)(2)
None identified, default scope is assumed to be the parent (subchapter B) of this section.