There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/25/2000)

Amends the Internal Revenue Code respecting the small ethanol producer credit to: (1) authorize credit allocation among a cooperative's patrons; (2) increase the gallon capacity for eligible producers; (3) make the credit a non-passive income credit; and (4) remove the credit from the alcohol fuel credit gross income inclusion.