Internal Revenue Code · 26 U.S.C.
§ 87. Alcohol and biodiesel fuels credits
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 87
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- April 2, 1980 by Pub. L. 96–223
- Last amended
- August 16, 2022 by Pub. L. 117–169
- Amendments
- 4 dated changes in the source credit
- Length
- 3 subsections · 134 words · about 1 min to read
- Cross-references
- cites 3; cited by 1 Code section and 0 other regulations
(Added Pub. L. 96–223, title II, § 232(c)(1), Apr. 2, 1980, 94 Stat. 276, § 86; renumbered § 87, Pub. L. 98–21, title I, § 121(a), Apr. 20, 1983, 97 Stat. 80; amended Pub. L. 98–369, div. A, title IV, § 474(r)(3), July 18, 1984, 98 Stat. 839; Pub. L. 108–357, title III, § 302(c)(1)(A), Oct. 22, 2004, 118 Stat. 1465; Pub. L. 117–169, title I, § 13203(e), Aug. 16, 2022, 136 Stat. 1935.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 40(a) Alcohol, etc., used as fuel
- § 40A(a) Biodiesel and renewable diesel used as fuel
- § 40B(a) Sustainable aviation fuel credit
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 117–169
- Amended by Pub. L. 108–357
- Amended by Pub. L. 98–369
- Amended by Pub. L. 98–21
- Added by Pub. L. 96–223
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Nearby sections
- § 83 Property transferred in connection with performance of services
- § 84 Transfer of appreciated property to political organizations
- § 85 Unemployment compensation
- § 86 Social security and tier 1 railroad retirement benefits
- § 87 Alcohol and biodiesel fuels credits
- § 88 Certain amounts with respect to nuclear decommissioning costs
- § 89 Repealed
- § 90 Illegal Federal irrigation subsidies
- § 91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2022—Par. (3). Pub. L. 117–169 added par. (3).
2004—Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a).”
1984—Pub. L. 98–369 amended section generally, substituting “the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a)” for “an amount equal to the amount of the credit allowable to the taxpayer under section 44E for the taxable year (determined without regard to subsection (e) thereof)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Amendment by Pub. L. 117–169 applicable to fuel sold or used after Dec. 31, 2022, see section 13203(f) of Pub. L. 117–169, set out as an Effective Date note under section 40B of this title.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357 applicable to fuel produced, and sold or used, after Dec. 31, 2004, in taxable years ending after such date, see section 302(d) of Pub. L. 108–357, set out as a note under section 38 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.
Effective Date
Section applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see section 232(h)(1) of Pub. L. 96–223, set out as a note under section 40 of this title.