Second Generation Biofuel Producer Credit Extension Act of 2024

This bill extends a tax credit for producers of second-generation biofuels (made from non-food sources like agricultural waste) through 2026, directly affecting eligible biofuel manufacturers. It updates the Internal Revenue Code to delay the credit's expiration from January 1, 2025, to January 1, 2026. The bill also prevents producers from claiming both this credit and a separate clean fuel production credit for the same fuel. The extension applies to qualified biofuel production occurring after December 31, 2024.