SECTION 1. PURPOSE

This notice provides a temporary safe harbor and a transitional rule to implement recent statutory changes relating to the volume of denaturants that will be treated as alcohol for purposes of certain credits and payments related to the fuel use of alcohol and alcohol fuel mixtures (§§ 34, 40(a), 6426(a), and 6427(e) of the Internal Revenue Code). These changes were made by

section 15332 of the Food, Conservation, and Energy Act of 2008 (Pub. L. 110–234) (the Food Act). This notice affects alcohol producers, persons that use alcohol as a fuel in a trade or business, persons that sell alcohol at retail for delivery into vehicles, and producers of alcohol fuel mixtures that sell or use the mixture as a fuel in their trade or business.