# 26 U.S.C. § 87: Alcohol and biodiesel fuels credits

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s87>. Cite pinpoints as 26 U.S.C. § 87(a)(1).

Gross income includes—

## § 87(1)

the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),

## § 87(2)

the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and

## § 87(3)

the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).

## Connections

Cites: § 40 Alcohol, etc., used as fuel; § 40A Biodiesel and renewable diesel used as fuel; § 40B Sustainable aviation fuel credit

Cited by: none

## Amendments

- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 276
- 1983-04-20: [Pub. L. 98-21](/26/act/98-21.md), 97 Stat. 80
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 839
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1465
- 2022-08-16: [Pub. L. 117-169](/26/act/117-169.md), 136 Stat. 1935