### Question
How is the "biodiesel" defined?


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

> the monoalkyl esters of long chain fatty acids derived from plant or animal matter which meet—


(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 D6751

#### 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**

