### Question
How does the law define cellulosic biofuel?


### Answer
Under *26 U.S.C. § 168*, **cellulosic biofuel** is defined as:

> any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

