CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income›PART II— ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 87. Alcohol and biodiesel fuels credits
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Gross income includes—
(1) the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),
(2) the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and
(3) the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).
(Added Pub. L. 96–223, title II, § 232(c)(1), Apr. 2, 1980, 94 Stat. 276, § 86; renumbered § 87, Pub. L. 98–21, title I, § 121(a), Apr. 20, 1983, 97 Stat. 80; amended Pub. L. 98–369, div. A, title IV, § 474(r)(3), July 18, 1984, 98 Stat. 839; Pub. L. 108–357, title III, § 302(c)(1)(A), Oct. 22, 2004, 118 Stat. 1465; Pub. L. 117–169, title I, § 13203(e), Aug. 16, 2022, 136 Stat. 1935.)
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