[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5004 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 5004

    To amend the Internal Revenue Code of 1986 to disallow certain 
   biodiesel and alternative fuel tax credits for fuels derived from 
                              animal fats.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2016

 Mr. Weber of Texas (for himself, Mr. Sessions, Mr. Yoho, Mr. Gohmert, 
  Mr. Olson, Mr. Farenthold, and Mr. Babin) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to disallow certain 
   biodiesel and alternative fuel tax credits for fuels derived from 
                              animal fats.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Animal Fat Tax Credits Act of 
2016''.

SEC. 2. DISALLOWANCE OF BIODIESEL AND ALTERNATIVE FUEL CREDITS FOR 
              FUELS DERIVED FROM ANIMAL FATS.

    (a) Biodiesel Fuels Credit.--
            (1) Definition of biodiesel.--Section 40A(d)(1) of the 
        Internal Revenue Code of 1986 is amended by striking ``or 
        animal''.
            (2) Definition of agri-biodiesel.--Section 40A(d)(2) of 
        such Code is amended by striking ``, and from animal fats''.
            (3) Definition of renewable diesel.--Section 40A(f)(3) of 
        such Code is amended by inserting ``(other than animal fats)'' 
        after ``biomass''.
    (b) Alternative Fuel Mixtures Credit.--The last sentence of 
subsection (d)(2) of section 6426 of such Code is amended--
            (1) by striking ``or any'' and inserting ``any''; and
            (2) by inserting before the period at the end ``, or any 
        fuel derived from animal fats''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to fuel sold or used after December 31, 2016.
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