### Question
How is the term renewable diesel defined?


### Answer
The term **renewable diesel** is defined in *26 U.S.C. § 40A* as the following:

> liquid fuel derived from biomass 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, or other equivalent standard approved by the Secretary

#### Citation:
  - *26 U.S.C. § 40A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

