### Question
How is the "cellulosic biofuel" defined?


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

> any liquid fuel which—


(I) is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, and


(II) meets 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)

#### 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**

