The rest from above
(iii) Special rules for decrease in credits for taxable year If the amount of the credit of the organization determined under such subsection for a taxable year is less than the amount of such credit shown on the return of the organization for such year, an amount equal to the excess of—
(I) such reduction, over
(II) the amount not apportioned to such patrons under subparagraph (A) for the taxable year, shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.
(f) Renewable diesel
For purposes of this title—
(1) Treatment in the same manner as biodiesel
Except as provided in paragraph (2), renewable diesel shall be treated in the same manner as biodiesel.
(A) Rate of credit
Subsections (b)(1)(A) and (b)(2)(A) shall be applied with respect to renewable diesel by substituting “$1.00” for “50 cents”.
(B) Nonapplication of certain credits
Subsections (b)(3) and (b)(5) shall not apply with respect to renewable diesel.
(3) Renewable diesel defined
The term “renewable diesel” means diesel fuel derived from biomass (as defined in section 45K (c)(3)) using a thermal depolymerization process which meets—
(A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and
(B) the requirements of the American Society of Testing and Materials D975 or D396.
This section shall not apply to any sale or use after December 31, 2008.
Leave it to the government make anything difficult