CROP Act

Senate Bill

S. 3297

119th Congress

CROP Act

In Committee

Introduced:Dec 2, 2025

Primary Sponsor

Marsha Blackburn

R - TN

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

The CROP Act (Consumer Relief and Opportunities for Producers Act) temporarily reinstates the biodiesel fuels tax credit that expired on December 31, 2024, extending it through May 31, 2026. The bill prevents double-dipping by prohibiting the biodiesel credit for fuels that already receive the new Section 45Z clean fuel production credit.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

The CROP Act (Consumer Relief and Opportunities for Producers Act) temporarily reinstates the biodiesel fuels tax credit that expired on December 31, 2024, extending it through May 31, 2026. The bill prevents double-dipping by prohibiting the biodiesel credit for fuels that already receive the new Section 45Z clean fuel production credit.

Last updated: 12/27/2025

Key Points

Main provisions of the bill

Extends expired biodiesel tax credit from Dec 31, 2024 to May 31, 2026
Amends Section 40A(g) of Internal Revenue Code
Prevents double benefit with new Section 45Z clean fuel credit
Also extends related excise tax credit (Section 6426) and payment provisions (Section 6427)
Applies to fuel used or sold after November 30, 2025
Provides bridge support for biodiesel industry during transition period

How This Impacts Americans

Potential effects on citizens and communities

Benefits biodiesel producers, farmers growing feedstock crops (soybeans, canola), and fuel blenders who rely on the tax credit for profitability. Provides 18-month extension as bridge support while industry transitions to new clean fuel credits. Supports rural agricultural economies that depend on biodiesel demand.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

3297, 119th Congress (2025). "CROP Act". Source: Voter's Right Platform. https://votersright.org/bills/119-s-3297