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136 STAT. 1932 PUBLIC LAW 117–169—AUG. 16, 2022 (2) FUELS NOT USED FOR TAXABLE PURPOSES.—Section 6427(e)(6)(B) is amended by striking ‘‘December 31, 2022’’ and inserting ‘‘December 31, 2024’’. (c) ALTERNATIVE FUEL CREDIT.—Section 6426(d)(5) is amended by striking ‘‘December 31, 2021’’ and inserting ‘‘December 31, 2024’’. (d) ALTERNATIVE FUEL MIXTURE CREDIT.—Section 6426(e)(3) is amended by striking ‘‘December 31, 2021’’ and inserting ‘‘December 31, 2024’’. (e) PAYMENTS FOR ALTERNATIVE FUELS.—Section 6427(e)(6)(C) is amended by striking ‘‘December 31, 2021’’ and inserting ‘‘December 31, 2024’’. (f) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel sold or used after December 31, 2021. (g) SPECIAL RULE.—In the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2022, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guid- ance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this sub- section within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code. SEC. 13202. EXTENSION OF SECOND GENERATION BIOFUEL INCEN- TIVES. (a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended by striking ‘‘2022’’ and inserting ‘‘2025’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to qualified second generation biofuel production after December 31, 2021. SEC. 13203. SUSTAINABLE AVIATION FUEL CREDIT. (a) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1 is amended by inserting after section 40A the following new section: ‘‘SEC. 40B. SUSTAINABLE AVIATION FUEL CREDIT. ‘‘(a) IN GENERAL.—For purposes of section 38, the sustainable aviation fuel credit determined under this section for the taxable year is, with respect to any sale or use of a qualified mixture which occurs during such taxable year, an amount equal to the product of— ‘‘(1) the number of gallons of sustainable aviation fuel in such mixture, multiplied by ‘‘(2) the sum of— ‘‘(A) $1.25, plus Definitions. 26 USC 40B. 26 USC 40 note. Determination. Guidelines. Guidelines. Effective date. Deadlines. Claims. 26 USC 6426 note. 26 USC 40A note. 26 USC 6427. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00116 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw