HR 1636
107th Congress
House
To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.
Taxation
Agricultural cooperativesAgriculture and FoodAlcohol as fuelBusiness income tax
More subjectsShow fewer subjects
CommerceCooperative societiesEnergyEnergy tax creditsIncome taxMinimum taxTax exclusion
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 25, 2001
Sponsor introductory remarks on measure. (CR H3511)
Apr 26, 2001
Referred to the House Committee on Ways and Means.
Apr 26, 2001
Introduced in House
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Latest action
Sponsor introductory remarks on measure. (CR H3511)
Plain-English summary
Amends the Internal Revenue Code respecting the small ethanol producer credit to: (1) authorize credit allocation among a cooperative's patrons; (2) increase the gallon capacity for eligible producers; (3) make the credit a non-passive income credit; and (4) remove the credit from the alcohol fuel credit gross income inclusion.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 1636: To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1636/
"H.R. 1636: To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1636/.
H.R. 1636, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1636/.
[H.R. 1636: To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.](https://openamerica.io/bill/107-HR-1636/)