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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance on the changes to the biodiesel tax incentives (§§ 40A, 6426, and 6427(e) of the Internal Revenue Code) resulting from a revision to the requirements of the American Society of Testing and Materials standard D6751 (ASTM D6751). This notice also provides guidance on the cellulosic biofuel producer credit under section 40, which was added to the Code by the Food, Conservation, and Energy Act of 2008 (Pub. L. 110–234) (the Food Act).

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▸Contents — Internal Revenue Bulletin 2008-51

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