Page:United States Statutes at Large Volume 119.djvu/1966

 119 STAT. 1948

PUBLIC LAW 109–59—AUG. 10, 2005 ‘‘(A) is sold by the taxpayer producing such mixture to any person for use as fuel, or ‘‘(B) is used as a fuel by the taxpayer producing such mixture. ‘‘(3) TERMINATION.—This subsection shall not apply to any sale or use for any period after September 30, 2009 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen).’’. (3) CONFORMING AMENDMENTS.— (A) The section heading for section 6426 is amended by striking ‘‘ALCOHOL FUEL AND BIODIESEL’’ and inserting ‘‘ALCOHOL FUEL, BIODIESEL, AND ALTERNATIVE FUEL’’. (B) The table of sections for subchapter B of chapter 65 is amended by striking ‘‘alcohol fuel and biodiesel’’ in the item relating to section 6426 and inserting ‘‘alcohol fuel, biodiesel, and alternative fuel’’. (C) Section 6427(e) is amended— (i) by inserting ‘‘or the alternative fuel mixture credit’’ after ‘‘biodiesel mixture credit’’ in paragraph (1), (ii) by redesignating paragraph (2) as paragraph (3) and paragraph (4) as paragraph (5), (iii) by inserting after paragraph (1) the following new paragraph: ‘‘(2) ALTERNATIVE FUEL.—If any person sells or uses an alternative fuel (as defined in section 6426(d)(2)) for a purpose described in section 6426(d)(1) in such person’s trade or business, the Secretary shall pay (without interest) to such person an amount equal to the alternative fuel credit with respect to such fuel.’’, (iv) by striking ‘‘under paragraph (1) with respect to any mixture’’ in paragraph (3) (as redesignated by clause (ii)) and inserting ‘‘under paragraph (1) or (2) with respect to any mixture or alternative fuel’’, (v) by inserting after paragraph (3) (as so redesignated) the following new paragraph: ‘‘(4) REGISTRATION REQUIREMENT FOR ALTERNATIVE FUELS.—The Secretary shall not make any payment under this subsection to any person with respect to any alternative fuel credit or alternative fuel mixture credit unless the person is registered under section 4101.’’, (vi) by striking ‘‘and’’ at the end of paragraph (5)(A) (as redesignated by clause (ii)), (vii) by striking the period at the end of paragraph (5)(B) (as so redesignated) and inserting a comma, (viii) by adding at the end of paragraph (5) (as so redesignated) the following new subparagraphs: ‘‘(C) except as provided in subparagraph (D), any alternative fuel or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426) sold or used after September 30, 2009, and ‘‘(D) any alternative fuel or alternative fuel mixture (as so defined) involving liquefied hydrogen sold or used after September 30, 2014.’’, and (ix) by striking ‘‘OR BIODIESEL USED TO PRODUCE ALCOHOL FUEL AND BIODIESEL MIXTURES’’ in the

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