- additional payment determination date
means the earlier of—
- alcohol
includes methanol and ethanol but does not include— Such term also includes an alcohol gallon equivalent of ethyl tertiary butyl ether or other ethers produced from such alcohol.
- alcohol fuel mixture
means a mixture of alcohol and a taxable fuel which— For purposes of subparagraph (A), a mixture produced by any person at a refinery prior to a taxable event which includes ethyl tertiary butyl ether or other ethers produced from alcohol shall be treated as sold at the time of its removal from the refinery (and only at such time) to another person for use as a fuel.
- alcohol or tobacco tax
means—
- alternative fuel
means— Such term does not include ethanol, methanol, biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp.
- alternative fuel mixture
means a mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (E) of subsection (d)(2)) and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which—
- applicable credit
means each of the following:
- applicable entity
means—
- applicable retirement savings vehicle
means an account or plan elected by the eligible individual under paragraph (2).
- biodiesel mixture
means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which—
- covered unemployment compensation debt
means—
- dealer
includes a wholesaler, jobber, distributor, or retailer.
- dependent
has the meaning given such term by section 152.
- eligible child
means a qualifying child (as defined in section 152(c))—
- eligible credit
means each of the following:
- eligible indelibly dyed diesel fuel or kerosene
means diesel fuel or kerosene—
- eligible individual
means any individual if such individual has attained the age of 18 as of the close of the taxable year.
- eligible taxpayer
means any taxpayer which is not described in section 6417(d)(1)(A).
- employer
includes a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing;
- excessive credit transfer
means, with respect to a facility or property for which an election is made under subsection (a) for any taxable year, an amount equal to the excess of—
- excessive payment
means, with respect to a facility or property for which an election is made under this section for any taxable year, an amount equal to the excess of—
- farm
includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
- Federal agency
means a department, agency, or instrumentality of the United States, and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code).
- gasoline
has the meaning given to such term by section 4083(a).
- gasoline gallon equivalent
means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value).
- incentive tax rate
means the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D).
- income tax liability
means the excess of—
- modified adjusted gross income
means adjusted gross income—
- nontaxable use
means any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax.
- off-highway business use
means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—
- overpayment
includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.
- past-due, legally enforceable State income tax obligation
means a debt— For purposes of this paragraph, the term “State income tax” includes any local income tax administered by the chief tax administration agency of the State.
- person
includes the government of any State or political subdivision thereof, any Indian tribal government (as defined in section 139E(c)(1)), any agency or instrumentality of any of the foregoing, and any agency or instrumentality of the Government of the United States that is described in section 501(c)(1) and exempt from taxation under section 501(a).
- qualified local bus
means any local bus—
- qualified retirement savings contributions
means, with respect to any taxable year, the sum of—
- regular tax rate
means the aggregate rate of tax imposed by section 4081 determined without regard to section 4081(a)(2)(D).
- specified early distribution
means any portion of a distribution—
- specified individual
means any individual who is—
- specified railroad retirement beneficiary
means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a monthly annuity or pension payment payable (without regard to section 5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under—
- specified social security beneficiary
means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to any monthly insurance benefit payable under title II of the Social Security Act (42 U.S.C. 401 et seq.), including payments made pursuant to sections 202(d), 223(g), and 223(i)(7) of such Act.
- specified supplemental security income recipient
means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is eligible for a monthly benefit payable under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.), including—
- specified veterans beneficiary
means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a compensation or pension payment payable under—
- State income tax
includes any local income tax administered by the chief tax administration agency of the State.
- suspension period
means the period—
- tax
includes a tax and an exaction denominated a “tax”, and any penalty, addition to tax, additional amount, or interest applicable to any such tax.
- tax imposed by section 3101(a)
includes, in the case of services covered by an agreement made pursuant to section 218 of the Social Security Act, an amount equivalent to the tax which would be imposed by section 3101(a), if such services constituted employment as defined in section 3121;
- tax imposed by section 3101(a),
includes, in the case of services covered by an agreement entered into pursuant to section 3121(l), an amount equivalent to the tax which would be imposed by section 3101(a), if such services constituted employment as defined in section 3121;
- taxable fuel
has the meaning given such term by section 4083(a)(1).
- United States
includes any possession of the United States.
- valid identification number
means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year.
- wages
includes for purposes of this subsection the amount, not to exceed an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) for any calendar year with respect to which such contribution and benefit base is effective, determined by each such head or agent as constituting wages paid to an employee.