•  
  •  
 

Abstract

The American Jobs Creation Act of 20041 authorized a new nonrefundable income tax credit for biodiesel fuels2 which is actually the sum of two credits3 – the “biodiesel mixture credit”4 and the “biodiesel credit.”5 The resulting credit is treated as a general business credit.6 The biodiesel fuels credit is added to the list of qualified business credits that qualify for a deduction if they remain unused at the end of the applicable carryforward period.7

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.