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


### Answer
The term **renewable diesel** is defined in *26 U.S.C. § 40A* as follows -

> diesel fuel derived from biomass (as defined in section 45K(c)(3)) using a thermal depolymerization process 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

#### 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**

