The Taxpayer Certainty and Disaster Tax Relief Act of 2019, enacted on December 20, 2019, as part of the Further Consolidated Appropriations Act of 2020, retroactively extended a number of fuel tax credits, including the:

  • biodiesel and renewable diesel credits
  • biodiesel and renewable diesel mixture credits,
  • alternative fuel credit,
  • alternative fuel mixture credit, and
  • second-generation biofuel producer credit. 

Each of these credits had previously expired on December 31, 2017.

See Notice 2020-08 (PDF) for more information on how to claim these credits for 2018 and 2019.

Related Topics