HR8497119th CongressWALLET

Supporting Energy and Economic Development (SEED) Act

Sponsored By: Representative Carey, Mike [R-OH-15]

Introduced

Summary

Extends biodiesel and renewable diesel tax incentives through 2029. The bill keeps the Section 40A income tax credit and related excise tax credits in place and adds rules to stop the same fuel from getting two federal credits in the same year. The changes apply to fuel sold or used on or after enactment.

Show full summary
  • Producers and blenders: Maintain eligibility for the Section 40A income tax credit and the excise tax credit for biodiesel and renewable diesel through 2029, preserving a federal incentive for producing and blending these fuels.
  • Sellers of non-taxable fuel uses: The payment provision for fuels not used for taxable purposes under Section 6427 is extended to 2029, so sellers can still claim those payments for qualifying non-taxable uses.
  • Taxpayers and subsidy stacking: The bill adds a Denial of Double Benefit tied to Section 45Z(a). If a fuel receives a Section 45Z(a) credit in a year, the Section 40A credit and the related excise credit for that fuel are zero for that year.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Fuel producers: credits extended, limited

If enacted, this would extend the biodiesel and renewable diesel income tax credit and the related excise credit through 2029 for fuel sold or used on or after enactment. It would also extend payments or refunds for fuels not used for taxable purposes through 2029. At the same time, it would stop the same fuel from getting both a Section 45Z(a) credit and a Section 40A or Section 6426(c) credit in the same taxable year; when Section 45Z(a) applies, the Section 40A or 6426(c) amount would be zero. Fuel producers, blenders, importers, distributors, and exempt users would be most affected.

Sponsors & CoSponsors

Sponsor

Carey, Mike [R-OH-15]

OH • R

Cosponsors

  • Rep. Correa, J. Luis [D-CA-46]

    CA • D

    Sponsored 4/27/2026

  • Kelly (PA)

    PA • R

    Sponsored 4/27/2026

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 4/27/2026

  • LaHood

    IL • R

    Sponsored 4/27/2026

  • Costa

    CA • D

    Sponsored 4/27/2026

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 4/27/2026

  • Rep. Miller-Meeks, Mariannette [R-IA-1]

    IA • R

    Sponsored 4/27/2026

  • Johnson (SD)

    SD • R

    Sponsored 4/27/2026

  • Rep. Hinson, Ashley [R-IA-2]

    IA • R

    Sponsored 4/27/2026

  • Rep. Mann, Tracey [R-KS-1]

    KS • R

    Sponsored 4/27/2026

  • Rep. Garbarino, Andrew R. [R-NY-2]

    NY • R

    Sponsored 5/12/2026

  • Bost

    IL • R

    Sponsored 5/12/2026

  • Rep. Finstad, Brad [R-MN-1]

    MN • R

    Sponsored 5/12/2026

Roll Call Votes

No roll call votes available for this bill.

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