Notes and Sources

30.  Testimony of Robert Carroll, Deputy Assistant Secretary, Tax Analysis, U.S. Department of the Treasury, before the Subcommittee on Highways, Transit, and Pipelines, Committee on Transportation and Infrastructure, U.S. House of Representatives (April 4, 2006).

31.  Testimony of Donald Marron, Acting Director, Congressional Budget Office, before the Subcommittee on Highways, Transit, and Pipelines, Committee on Transportation and Infrastructure, U.S. House of Representatives (April 4, 2006). 

32.  The U.S. Department of Defense maintains a detailed compilation of Federal, State, and local fuel taxes, inspection fees, and other environmental taxes and fees that apply to the sale of fuel. This compilation, which was last updated in August 2006, can be found at web site www.desc.dla.mil/DCM/Files/Tax compilation 2006-12.doc. 

33.  The ethanol tax credit was first established in 1978 and has been modified or extended in 1980, 1983, 1984, 1990, 1998, and 2005. 

34.  D. Nilles, R. Kotrba, J. Williams, and T. Bryan, “A Boost for Biodiesel,” Biodiesel Magazine (August/September 2005), web site www.biodieselmagazine.com/article.jsp?article_id=376. 

35.  Eligible wind, poultry litter, geothermal, and certain hydroelectric and biomass facilities can claim the full 1.9-cent tax credit. Facilities burning eligible waste streams, including municipal waste, landfill gases, agricultural and landscaping residues, and forestry and mill wastes receive one-half the value of the credit given to other facilities, currently 0.95 cents. 

36.  Expiration on June 30, 1999, reauthorized on December 17, 1999; expiration on December 31, 2001, reauthorized on March 9, 2002; expiration on December 31, 2003, reauthorized on October 4, 2004. Reauthorized on August 8, 2005, before scheduled expiration at the end of 2005. Current expiration scheduled for December 31, 2007.