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S 240 108th Congress Senate Taxation Agricultural cooperatives Agriculture and Food Alcohol as fuel Commerce Cooperative societies Energy Income tax Minimum tax Tax credits Tax exclusion

A bill to amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.

Introduced: January 29, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 29, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1746)
Jan 29, 2003
Sponsor introductory remarks on measure. (CR S1745-1746)
Jan 29, 2003
Introduced in Senate
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 Plain-English summary Congressional Research Service
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.
What's happening now January 29, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1746)

 Related & companion bills 1
  • HR 465 Identical bill To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperati…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Feb 5, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 240: A bill to amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-S-240/
MLA
"S. 240: A bill to amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-240/.
Bluebook (legal)
S. 240, 108th Cong. (2026), https://openamerica.io/bill/108-S-240/.
Markdown link
[S. 240: A bill 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/108-S-240/)
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