### Question
What does low sulfur diesel fuel mean?


### Answer
**Low sulfur diesel fuel** has the following meaning in *26 U.S.C. § 45H*:

> diesel fuel with a sulfur content of 15 parts per million or less

#### Citation:
  - *26 U.S.C. § 45H*
  - 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**

