[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6131 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6131

  To provide incentives for the production and use of unconventional 
                            aviation fuels.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 22, 2008

Mr. Sullivan (for himself, Mr. Barton of Texas, Mr. Hall of Texas, Mr. 
Upton, Mr. Deal of Georgia, Mr. Whitfield of Kentucky, Mr. Shimkus, Mr. 
Shadegg, Mr. Pickering, Mr. Blunt, Mr. Buyer, Mr. Radanovich, Mrs. Bono 
  Mack, Mr. Walden of Oregon, Mr. Terry, Mr. Rogers of Michigan, Mrs. 
  Myrick, Mr. Burgess, Mrs. Blackburn, Mr. Gallegly, Mr. Pearce, Mr. 
  McCaul of Texas, Mr. Kuhl of New York, and Mr. Issa) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Armed Services, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
  To provide incentives for the production and use of unconventional 
                            aviation fuels.

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

SECTION 1. EXCISE TAX CREDIT FOR UNCONVENTIONAL AVIATION FUEL MIXTURES.

    (a) In General.--Section 6426 of the Internal Revenue Code of 1986 
is amended by redesignating subsections (f), (g), and (h) as 
subsections (g), (h), and (i), respectively, and by inserting after 
subsection (e) the following new subsection:
    ``(f) Unconventional Aviation Fuel Mixture Credit.--
            ``(1) In general.--For purposes of this section, the 
        unconventional aviation fuel mixture credit is the product of 
        50 cents and the number of gallons of unconventional aviation 
        fuel used by the taxpayer in producing any unconventional 
        aviation fuel mixture for sale or use in a trade or business of 
        the taxpayer.
            ``(2) Unconventional aviation fuel mixture.--For purposes 
        of this subsection, the term `unconventional aviation fuel 
        mixture' means an aviation-grade fuel consisting of a mixture 
        of unconventional fuel and aviation-grade kerosene which--
                    ``(A) is sold by the taxpayer producing such 
                mixture to any person for use as an aviation fuel, or
                    ``(B) is used as an aviation fuel by the taxpayer 
                producing such mixture.
            ``(3) Unconventional fuel.--For purposes of this 
        subsection, the term `unconventional fuel' means any liquid 
        fuel derived from coal and any oil produced from shale.
            ``(4) Denial of double benefit.--No credit shall be 
        determined under subsection (b), (c), or (e) with respect to 
        any unconventional aviation fuel mixture.
            ``(5) Termination.--This subsection shall not apply to any 
        sale or use for any period after December 31, 2016.''.
    (b) Conforming Amendment.--Paragraph (1) of section 6426(a) of such 
Code is amended by striking ``and (e)'' and inserting ``(e), and (f)''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply to any sale or use after the date of the enactment of this Act.

SEC. 2. LONG-TERM PROCUREMENT OF COAL-TO-LIQUID FUEL BY DEPARTMENT OF 
              DEFENSE.

    Section 2922d of title 10, United States Code, is amended--
            (1) in subsection (b), by inserting after ``covered fuel'' 
        the following: ``or any liquid fuel derived from coal''; and
            (2) in subsection (d)--
                    (A) by inserting after ``covered fuel'' the 
                following: ``or any liquid fuel derived from coal''; 
                and
                    (B) by striking ``1 or more years'' and inserting 
                ``up to 25 years''.
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