Section 1. PURPOSE

This notice provides rules claimants must follow to make a one-time claim for payment of the credits and payments allowable under §§ 6426(c), 6426(d), and 6427(e) of the Internal Revenue Code (Code) for biodiesel (including renewable diesel) mixtures and alternative fuels sold or used during calendar year 2015 (collectively, 2015 biodiesel and alternative fuel incentives). These rules are prescribed under §§ 185(b)(4) and 192(c) of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), Pub. L. 114–113 Div. Q (2015) (the Act). This notice also provides instructions for how a claimant may offset its § 4081 liability with the § 6426(e) alternative fuel mixture credit for 2015, and provides instructions for how a claimant may make certain income tax claims for biodiesel, second generation biofuel, and alternative fuel.