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This bill amends the Internal Revenue Code to prevent double tax credits for second-generation biofuels by prohibiting producers from claiming both the clean fuel production credit and the alcohol fuels credit for the same fuel. It also extends the alcohol fuels credit for second-generation biofuels by one year, from January 1, 2025 to January 1, 2026, with the changes effective for production after December 31, 2024.
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