119 S3297 IS: Consumer Relief and Opportunities for Producers Act U.S. Senate 2025-12-02 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II119th CONGRESS1st SessionS. 3297IN THE SENATE OF THE UNITED STATESDecember 2, 2025Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to temporarily reinstate the biodiesel fuels credit, and for other purposes.

1.

Short title

This Act may be cited as the Consumer Relief and Opportunities for Producers Act or the CROP Act.

2.

Temporary reinstatement of biodiesel fuels credit

(a)

In general

Section 40A(g) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting May 31, 2026.(b)

No double benefit

Section 40A of the Internal Revenue Code of 1986, as amended by subsection (a), is further amended—(1)by redesignating subsection (g) as subsection (h), and(2)by inserting after subsection (f) the following new subsection:(g)

No double benefit

Except as provided under subsection (b)(4)(D), no credit shall be determined under this section with respect to any fuel for which a credit determined under section 45Z is allowed under section 38..(c)

Conforming amendments

(1)Section 6426(c)(6) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting May 31, 2026.(2)Section 6427(e)(6)(B) of such Code is amended by striking December 31, 2024 and inserting May 31, 2026.(d)

Effective date

The amendments made by this section shall apply to fuel used or sold after November 30, 2025.