[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 2309 Introduced in Senate (IS)]








109th CONGRESS
  2d Session
                                S. 2309

To amend the Internal Revenue Code of 1986 to modify the definition of 
                            agri-biodiesel.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 16, 2006

  Mr. Harkin introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the definition of 
                            agri-biodiesel.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MODIFICATION OF DEFINITION OF AGRI-BIODIESEL.

    (a) In General.--Paragraph (2) of section 40A(d) of the Internal 
Revenue Code of 1986 (relating to agri-biodiesel) is amended to read as 
follows:
            ``(2) Agri-biodiesel.--The term `agri-biodiesel' means 
        biodiesel derived solely from esters derived from--
                    ``(A) virgin vegetable oils--
                            ``(i) from corn, soybeans, sunflower seeds, 
                        cottonseeds, canola, crambe, rapeseeds, 
                        safflowers, flaxseeds, rice bran, and mustard 
                        seeds, and
                            ``(ii) which have a cloud point of 45 
                        degrees or less, and
                    ``(B) animal fats.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to fuel sold or used after the date of the enactment of this Act.
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