U.S. flag An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Extension of Tax Credit for Alternative Fuels – 26 U.S. Code § 6426(d), 26 U.S. Code § 6426(e), 26 U.S. Code § 6427€

IRA Statuatory Location:


Tax Code Location:

26 U.S. Code § 6426(d), 26 U.S. Code § 6426(e), 26 U.S. Code § 6427€

New or Modified Provision:

Extended from 12/31/2021 through 12/31/2024.

Eligible Recipients:

Clean fuel producers

Tribal Eligibility:



Funded by:

U.S. Department of Treasury


To provide tax credits for alternative fuels. (If specific requirements are met, excess credit under § 6426(d) may be made as a payment under § 6427(e))
Direct Pay Eligibility:
Fuels eligible for the biodiesel mixture excise tax credit or the income tax creditsunder sections 40A or 40B (sustainable aviation fuels) are not eligible for the alternative fuels oralternative fuels mixture excise tax credits.
Energy Community Bonus:

Relevant Announcements

Related Resources

Additional information is available on the Resources page.

Key Details

Period of Availability
Through 12/31/24
Tax Mechanism:
Excise tax credit
Base Credit Amount:
$0.50 per gallon for alternative fuels and alternative fuel mixtures.
Bonus Credit Amount:
Scroll to Top