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New Legislation Closes Biodiesel Tax Loophole

Sen. Tom Harkin announces legislation that would ensure the biodiesel tax credit is carried out as Congress intended.
Compiled by staff 
Published: Feb 20, 2006

A new bill introduced on Capitol Hill would close a loophole that gives the biodiesel tax credit for production from palm oil, a feedstock not listed under statute and often imported from foreign countries.

Sen. Tom Harkin, D-Iowa, announced legislation late last week that would ensure the biodiesel tax credit is carried out as Congress intended. The bill would do two things. First, it ensures that the biodiesel tax credit is available only for biodiesel made from the feedstocks listed in statute. The proposal does not discriminate against foreign-sourced biodiesel, but it would provide clarification for the Internal Revenue Service that biodiesel made from oilseeds other than those listed in statute are ineligible for the biodiesel tax credit. Second, it establishes a performance standard to ensure that all biodiesel receiving the tax credit works effectively in truck and car engines.

"Giving tax breaks for biodiesel made from palm oil is not what Congress had in mind with the biodiesel tax credit," says Harkin. "This legislation will provide a simple, cost-effective and WTO compliant way to boost America's domestic energy production and help our rural economy through farm-based renewable energy."



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