Page:United States Statutes at Large Volume 124.djvu/3336

 124 STAT. 3310 PUBLIC LAW 111–312—DEC. 17, 2010 Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a)(2). Amounts appro- priated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Account had such amendments not been enacted. (3) COORDINATION WITH OTHER FEDERAL LAWS.—For pur- poses of applying any provision of Federal law other than the provisions of the Internal Revenue Code of 1986, the rate of tax in effect under section 3101(a) of such Code shall be determined without regard to the reduction in such rate under this section. TITLE VII—TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Energy SEC. 701. INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL. (a) CREDITS FOR BIODIESEL AND RENEWABLE DIESEL USED AS FUEL.—Subsection (g) of section 40A is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIXTURES.— (1) Paragraph (6) of section 6426(c) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (2) Subparagraph (B) of section 6427(e)(6) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (c) SPECIAL RULE FOR 2010.—Notwithstanding any other provi- sion of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods during 2010, 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 during 2010. 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 subsection 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. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel sold or used after December 31, 2009. 26 USC 40A note. Time period. Guidance. Claims. Deadline. 26 USC 6426 note. 26 USC 40A. Applicability.