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S 610 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide for a small agri-biodiesel producer credit and to improve the small ethanol producer credit.

Introduced: March 14, 2005 See on congress.gov
Taxation Agricultural wastesAgriculture and FoodAlcohol as fuelCommerce
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Diesel motorEnergyEnergy cropsEnvironmental ProtectionIncome taxOils and fatsRefuse as fuelSmall businessTax creditsTransportation and Public Works
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 11, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2523-2524)
Mar 11, 2005
Introduced in Senate
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 Latest action March 11, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2523-2524)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the tax credit for biodiesel used as fuel to include a credit for the production of agri-biodiesel fuel equal to 10 cents for each gallon produced. Limits: (1) the amount of qualified agri-biodiesel production of a producer to 15 million gallons for any taxable year; and (2) eligible producers to those with a productive capacity not exceeding 60 million gallons.

Revises the small ethanol producer tax credit to: (1) expand the eligibility of small ethanol producers for the credit; (2) exclude the credit from the definition of passive activity credit; and (3) exclude credit amounts from inclusion in gross income.

 Related & companion bills 1
  • HR 36 Related bill To amend the Internal Revenue Code of 1986 to provide for a small agri-biodiesel producer credit and to improve the sma…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Durbin, Richard J.
Illinois · Mar 14, 2005
 R
Thune, John
South Dakota · Mar 11, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 610: A bill to amend the Internal Revenue Code of 1986 to provide for a small agri-biodiesel producer credit and to improve the small ethanol producer credit.. 109th Congress. Open America. https://openamerica.io/bill/109-S-610/
MLA
"S. 610: A bill to amend the Internal Revenue Code of 1986 to provide for a small agri-biodiesel producer credit and to improve the small ethanol producer credit.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-610/.
Bluebook (legal)
S. 610, 109th Cong. (2026), https://openamerica.io/bill/109-S-610/.
Markdown link
[S. 610: A bill to amend the Internal Revenue Code of 1986 to provide for a small agri-biodiesel producer credit and to improve the small ethanol producer credit.](https://openamerica.io/bill/109-S-610/)
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