Page 119

136 STAT. 1935 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(i) $1.25, plus ‘‘(ii) the applicable supplementary amount with respect to such sustainable aviation fuel. ‘‘(2) DEFINITIONS.—Any term used in this subsection which is also used in section 40B shall have the meaning given such term by section 40B. ‘‘(3) REGISTRATION REQUIREMENT.—For purposes of this subsection, rules similar to the rules of section 40B(f) shall apply.’’. (2) CONFORMING AMENDMENTS.— (A) Section 6426 is amended— (i) in subsection (a)(1), by striking ‘‘and (e)’’ and inserting ‘‘(e), and (k)’’, and (ii) in subsection (h), by striking ‘‘under section 40 or 40A’’ and inserting ‘‘under section 40, 40A, or 40B’’. (B) Section 6427(e) is amended— (i) in the heading, by striking ‘‘OR ALTERNATIVE FUEL’’ and inserting, ‘‘ALTERNATIVE FUEL, OR SUSTAIN- ABLE AVIATION FUEL’’, (ii) in paragraph (1), by inserting ‘‘or the sustain- able aviation fuel mixture credit’’ after ‘‘alternative fuel mixture credit’’, and (iii) in paragraph (6)— (I) in subparagraph (C), by striking ‘‘and’’ at the end, (II) in subparagraph (D), by striking the period at the end and inserting ‘‘, and’’, and (III) by adding at the end the following new subparagraph: ‘‘(E) any qualified mixture of sustainable aviation fuel (as defined in section 6426(k)(3)) sold or used after December 31, 2024.’’. (C) Section 4101(a)(1) is amended by inserting ‘‘every person producing or importing sustainable aviation fuel (as defined in section 40B),’’ before ‘‘and every person pro- ducing second generation biofuel’’. (D) The table of sections for subpart D of subchapter A of chapter 1 is amended by inserting after the item relating to section 40A the following new item: ‘‘Sec. 40B. Sustainable aviation fuel credit.’’. (e) AMOUNT OF CREDIT INCLUDED IN GROSS INCOME.—Section 87 is amended by striking ‘‘and’’ in paragraph (1), by striking the period at the end of paragraph (2) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(3) the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).’’. (f) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel sold or used after December 31, 2022. SEC. 13204. CLEAN HYDROGEN. (a) CREDIT FOR PRODUCTION OF CLEAN HYDROGEN.— (1) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: 26 USC 40B note. 26 USC 38 prec. 26 USC 6426. Applicability. Applicability. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00119 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw