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



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