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 for more information on how to claim these credits for 2018 and 2019.