26 U.S.C. § 87: Alcohol and biodiesel fuels credits

Gross income includes—(1) the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a), (2) the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and (3) the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).