Page 212

139 STAT. 282 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(I) the generation, availability for such generation, or storage of electric power at such facility, or ‘‘(II) the capture of carbon dioxide by such facility, ‘‘(iv) the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)), ‘‘(v) the production of electricity or thermal energy exclusively using a qualified energy resource described in subparagraph (D) or (H) of section 45(c)(1), or ‘‘(vi) the operation of energy property described in clause (iii) or (vii) of section 48(a)(3)(A) (determined without regard to any requirement under such section with respect to the date on which construction of prop- erty begins).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70525. ALLOW FOR PAYMENTS TO CERTAIN INDIVIDUALS WHO DYE FUEL. (a) IN GENERAL.—Subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: ‘‘SEC. 6435. DYED FUEL. ‘‘(a) IN GENERAL.—If a person establishes to the satisfaction of the Secretary that such person meets the requirements of sub- section (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene. ‘‘(b) REQUIREMENTS.— ‘‘(1) IN GENERAL.—A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene. ‘‘(2) ELIGIBLE INDELIBLY DYED DIESEL FUEL OR KEROSENE DEFINED.—The term ‘eligible indelibly dyed diesel fuel or ker- osene’ means diesel fuel or kerosene— ‘‘(A) with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and ‘‘(B) which is exempt from taxation under section 4082(a). ‘‘(c) CROSS REFERENCE.—For civil penalty for excessive claims under this section, see section 6675.’’. (b) CONFORMING AMENDMENTS.— (1) Section 6206 is amended— (A) by striking ‘‘or 6427’’ each place it appears and inserting ‘‘6427, or 6435’’, and (B) by striking ‘‘6420 and 6421’’ and inserting ‘‘6420, 6421, and 6435’’. (2) Section 6430 is amended— (A) by striking ‘‘or’’ at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ‘‘, or’’, and by adding at the end the following new para- graph: 26 USC 6435. 26 USC 7704 note.