[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3297 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 3297

To amend the Internal Revenue Code of 1986 to temporarily reinstate the 
            biodiesel fuels credit, and for other purposes.


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                   IN THE SENATE OF THE UNITED STATES

                            December 2, 2025

Mrs. Blackburn introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to temporarily reinstate the 
            biodiesel fuels credit, and for other purposes.

    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 ``Consumer Relief and Opportunities 
for Producers Act'' or the ``CROP Act''.

SEC. 2. TEMPORARY REINSTATEMENT OF BIODIESEL FUELS CREDIT.

    (a) In General.--Section 40A(g) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2024'' and inserting ``May 
31, 2026''.
    (b) No Double Benefit.--Section 40A of the Internal Revenue Code of 
1986, as amended by subsection (a), is further amended--
            (1) by redesignating subsection (g) as subsection (h), and
            (2) by inserting after subsection (f) the following new 
        subsection:
    ``(g) No Double Benefit.--Except as provided under subsection 
(b)(4)(D), no credit shall be determined under this section with 
respect to any fuel for which a credit determined under section 45Z is 
allowed under section 38.''.
    (c) Conforming Amendments.--
            (1) Section 6426(c)(6) of the Internal Revenue Code of 1986 
        is amended by striking ``December 31, 2024'' and inserting 
        ``May 31, 2026''.
            (2) Section 6427(e)(6)(B) of such Code is amended by 
        striking ``December 31, 2024'' and inserting ``May 31, 2026''.
    (d) Effective Date.--The amendments made by this section shall 
apply to fuel used or sold after November 30, 2025.
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