[Congressional Record Volume 164, Number 25 (Thursday, February 8, 2018)]
[Senate]
[Pages S841-S842]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1935. Mr. GRASSLEY submitted an amendment intended to be proposed 
to amendment SA 1930 proposed by Mr. McConnell to the bill H.R. 1892, 
to amend title 4, United States Code, to provide for the flying of the 
flag at half-staff in the event of the death of a first responder in 
the line of duty; which was ordered to lie on the table; as follows:

       On page 223, between lines 17 and 18, insert the following:

[[Page S842]]

  


             Subtitle E--Additional Extensions Through 2018

     SEC. 40601. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
                   REFUELING PROPERTY.

       (a) In General.--Section 30C(g), as amended by section 
     40404, is amended by striking ``December 31, 2017'' and 
     inserting ``December 31, 2018''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2017.

     SEC. 40602. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER 
                   CREDIT.

       (a) In General.--Section 40(b)(6)(J)(i), as amended by 
     section 40406, is amended by striking ``January 1, 2018'' and 
     inserting ``January 1, 2019''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to qualified second generation biofuel production 
     after December 31, 2017.

     SEC. 40603. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND 
                   GENERATION BIOFUEL PLANT PROPERTY.

       (a) In General.--Section 168(l)(2)(D), as amended by 
     section 40412, is amended by striking ``January 1, 2018'' and 
     inserting ``January 1, 2019''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2017.

     SEC. 40604. EXTENSION OF EXCISE TAX CREDITS RELATING TO 
                   ALTERNATIVE FUELS.

       (a) Extension of Alternative Fuels Excise Tax Credits.--
       (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
     amended by section 40415, are each amended by striking 
     ``December 31, 2017'' and inserting ``December 31, 2018''.
       (2) Outlay payments for alternative fuels.--Section 
     6427(e)(6)(C), as amended by section 40414, is amended by 
     striking ``December 31, 2017'' and inserting ``December 31, 
     2018''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to fuel sold or used after December 31, 2017.
       (b) Special Rule for 2018.--Notwithstanding any other 
     provision of law, in the case of any alternative fuel credit 
     properly determined under section 6426(d) of the Internal 
     Revenue Code of 1986 for the period beginning on January 1, 
     2018, and ending on the date of the enactment of this Act, 
     such credit shall be allowed, and any refund or payment 
     attributable to such credit (including any payment under 
     section 6427(e) of such Code) shall be made, only in such 
     manner as the Secretary of the Treasury (or the Secretary's 
     delegate) shall provide. Such Secretary shall issue guidance 
     within 30 days after the date of the enactment of this Act 
     providing for a one-time submission of claims covering 
     periods described in the preceding sentence. Such guidance 
     shall provide for a 180-day period for the submission of such 
     claims (in such manner as prescribed by such Secretary) to 
     begin not later than 30 days after such guidance is issued. 
     Such claims shall be paid by such Secretary not later than 60 
     days after receipt. If such Secretary has not paid pursuant 
     to a claim filed under this subsection within 60 days after 
     the date of the filing of such claim, the claim shall be paid 
     with interest from such date determined by using the 
     overpayment rate and method under section 6621 of such Code.
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