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139 STAT. 279 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(D) COORDINATION WITH CLEAN FUEL PRODUCTION CREDIT.—The credit determined under this paragraph with respect to any gallon of fuel shall be in addition to any credit determined under section 45Z with respect to such gallon of fuel.’’, and (B) in subsection (g), by inserting ‘‘(or, in the case of the small agri-biodiesel producer credit, any sale or use after December 31, 2026)’’ after ‘‘December 31, 2024’’. (2) TRANSFER OF CREDIT.—Section 6418(f)(1)(A) is amended by adding at the end the following new clause: ‘‘(xii) So much of the biodiesel fuels credit deter- mined under section 40A which consists of the small agri-biodiesel producer credit determined under sub- section (b)(4) of such section.’’. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to fuel sold or used after June 30, 2025. (k) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.— (1) IN GENERAL.—Section 45Z(f) is amended by adding at the end the following new paragraph: ‘‘(8) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.— ‘‘(A) IN GENERAL.—No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)). ‘‘(B) OTHER PROHIBITED FOREIGN ENTITIES.—No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to taxable years beginning after the date of enactment of this Act. SEC. 70522. RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT. (a) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.—Section 45Q(f) is amended by adding at the end the following new paragraph: ‘‘(10) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.—No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is— ‘‘(A) a specified foreign entity (as defined in section 7701(a)(51)(B)), or ‘‘(B) a foreign-influenced entity (as defined in section 7701(a)(51)(D), determined without regard to clause (i)(II) thereof).’’. (b) PARITY FOR DIFFERENT USES AND UTILIZATIONS OF QUALI- FIED CARBON OXIDE.—Section 45Q is amended— (1) in subsection (a)— (A) in paragraph (2)(B)(ii), by adding ‘‘and’’ at the end, 26 USC 45Z note. Effective date. Time period. 26 USC 40A note.