### Question
Can you define what eligible small agri-biodiesel producer means?


### Answer
**Eligible small agri-biodiesel producer** is defined as the following in *26 U.S.C. § 40A*:

> a person who, at all times during the taxable year, has a productive capacity for agri-biodiesel not in excess of 60,000,000 gallons

#### 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**

