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To amend the Internal Revenue Code of 1986 to temporarily reinstate the biodiesel fuels credit, and for other purposes.
Summary
This bill extends the biodiesel fuels tax credit, which was set to expire at the end of 2024, through May 31, 2026. The extension applies to biodiesel fuel used or sold after November 30, 2025. The bill adds a provision preventing producers from claiming both the biodiesel credit and the newer clean fuel credit (section 45Z) for the same fuel, to avoid providing duplicate tax benefits. Related provisions in the Internal Revenue Code that were tied to the original expiration date are updated to reflect the new May 31, 2026 expiration.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
- Sen. Tillis, Thomas [R-NC] (R-NC)
Actions (2)
- Dec 2, 2025 Read twice and referred to the Committee on Finance. · senate
- Dec 2, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
December 2, 2025
Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to temporarily reinstate the biodiesel fuels credit, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Consumer Relief and Opportunities for Producers Act” or the “CROP Act”.
SEC. 2. TEMPORARY REINSTATEMENT OF BIODIESEL FUELS CREDIT.
(a) In General.—Section 40A(g) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2024” and inserting “May 31, 2026”.
(b) No Double Benefit.—Section 40A of the Internal Revenue Code of 1986, as amended by subsection (a), is further amended—
(1) by redesignating subsection (g) as subsection (h), and
(2) by inserting after subsection (f) the following new subsection:
“(g) No Double Benefit.—Except as provided under subsection
(b)(4)(D), no credit shall be determined under this section with respect to any fuel for which a credit determined under section 45Z is allowed under section 38.”.
(c) Conforming Amendments.—
(1) Section 6426(c)(6) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2024” and inserting “May 31, 2026”.
(2) Section 6427(e)(6)(B) of such Code is amended by striking “December 31, 2024” and inserting “May 31, 2026”.
(d) Effective Date.—The amendments made by this section shall apply to fuel used or sold after November 30, 2025. <all>
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