### Question
How does CREDITS AGAINST TAX define eligible small ethanol producer?


### Answer
Under *26 U.S.C. § 40*, **eligible small ethanol producer** is defined as:

> a person who, at all times during the taxable year, has a productive capacity for alcohol (as defined in subsection (d)(1)(A) without regard to clauses (i) and (ii)) not in excess of 30,000,000 gallons

#### Citation:
  - *26 U.S.C. § 40*
  - 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**

