To amend the Internal Revenue Code of 1986 to allow the small agri-biodiesel credit for biodiesel derived from waste vegetable oils.


Amends the Internal Revenue Code to revise the definition of "agri-biodiesel" for purposes of the tax credit for biodiesel used as fuel to include biodiesel derived solely from one or more virgin oils, esters derived from vegetable oils (whether or not virgin), or animal fats.

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