To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.

H.R.8 Death Tax Repeal Permanency Act of 2003 H.R.465 To Amend the Internal Revenue Code of 1986 to Allow Allocation of Small Ethanol Producer Credit to Patrons of a Cooperative, and for Other Purposes H.R.4520 The American Jobs Creation Act of 2004 S.240 To Amend the Internal Revenue Code of 1986 to Allow Allocation of Small Ethanol Producer Credit to Patrons of Cooperative, and for Other Purposes S.597 Energy Tax Incentives Act of 2003 S.1637 The Jumpstart Our Business Strength (JOBS) Act Congressional Issues: Cooperative Tax Law Reform Ethanol Excise Tax Exemption Capital Gains Estate Tax Repeal Small Producer Tax Credit Income Tax Exemption on Proceeds from Asset Sales for Exiting Farmers Executive Branch Actions: Ethanol Excise Tax Exemption Estate Tax Repeal