It retroactively reinstates the section 6426 alternative fuel and alternative fuel mixture credits for fuel sold or used through December 31, 2024. The credits previously expired on December 31, 2021. You must claim the alternative fuel mixture credit for the first and second calendar quarters of 2022 on Form 720-X. Follow the instructions in Notice 2022-39. You cannot claim the alternative fuel credit for the first, second, and third calendar quarters of 2022 on Form 720 or Form 720-X. Instead, you must follow the instructions in Notice 2022-39 ; It removed liquefied hydrogen from the definition of alternative fuel under section 6426 for purposes of the alternative fuel credit and the alternative fuel mixture credit, for fuel sold or used after December 31, 2022; and Provides the new section 6426 sustainable aviation fuel mixture credit for sales or uses after December 31, 2022. More information is available on Fuel Tax Credit.