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

  SA 1936. Mr. GRASSLEY (for himself and Ms. Cantwell) 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 208, strike lines 3 through 19 and insert the 
     following:
       (a) Income Tax Credit.--
       (1) In general.--Subsection (g) of section 40A is amended 
     by striking ``December 31, 2016'' and inserting ``December 
     31, 2018''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to fuel sold or used after December 31, 2016.
       (b) Excise Tax Incentives.--
       (1) In general.--Section 6426(c)(6) is amended by striking 
     ``December 31, 2016'' and inserting ``December 31, 2018''.
       (2) Payments.--Section 6427(e)(6)(B) is amended by striking 
     ``December 31, 2016'' and inserting ``December 31, 2018''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to fuel sold or used after December 31, 2016.
       (4) Special rule.--Notwithstanding any other provision of 
     law, in the case of any biodiesel mixture credit properly 
     determined under section 6426(c) of the Internal Revenue Code 
     of 1986 for the period beginning on January 1, 2017, 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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