NATSO, the national association representing America’s travel plazas and truck stops, SIGMA: America’s Leading Fuel Marketers, the National Association of Convenience Stores (NACS), the National Energy & Fuels Institute (NEFI) and Sustainable Advanced Biofuel Refiners (SABR) today applauded Senator Marsha Blackburn (R-Tenn.) for introducing the “Consumer Relief and Opportunities for Producers Act” (S. 3297) that would temporarily reinstate the $1 per gallon ‘40A’ Biodiesel Blenders’ Tax Credit.
The CROP Act (S. 3297) would reinstate the Biodiesel Tax Credit for six months through May 31, 2026, at the blender level. Taxpayers would be able to choose between claiming the Biodiesel Tax Credit or the ‘45Z’ Clean Fuel Production Credit.
“Reliable and affordable supplies of biodiesel and renewable diesel are a top priority for America’s heating oil dealers, who serve nearly 5 million homes across the country. NEFI is therefore proud to endorse the Consumer Relief and Opportunities for Producers Act,” said NEFI President and CEO Jim Collura. “Enactment of this bill would support our mostly small family businesses transition to renewable liquid heating fuels, which offer a lower cost and more immediate solution to reduce building emissions and contribute to regional energy security and diversity.”
“We commend Senator Blackburn for her commitment to strengthening America’s energy markets through a reinstatement of the Biodiesel Blenders’ Tax Credit,” said NATSO President and CEO Max McBrayer. “Renewing the Biodiesel Blenders’ Tax Credit would help bring down the price of diesel in many markets throughout the United States, which would help American consumers navigate the affordability challenges that many of them are currently experiencing.”
“Reinstating the Biodiesel Blenders’ Tax Credit is the right decision for both fuel retailers, trucking companies, and the American people,” McBrayer said.
“We appreciate Senator Blackburn for her leadership in restoring the longstanding Section ‘40A’
Biodiesel Blenders’ Tax Credit, which has a proven track record of increasing biofuel production and lowering fuel prices at the pump,” said Matt Durand, Deputy General Counsel for NACS. “‘40A’ worked because it was straightforward and transparent. Fuel retailers have been flying blind without it, and the market is in distress amid such largescale uncertainty.”
“The expiration of the Biodiesel Tax Credit has imposed upward pressure on retail diesel prices and meaningfully hurt the American farm economy,” said Matt Ports, President of Ports Petroleum and Chairman of SIGMA’s Board of Directors. “SIGMA is grateful for Senator Blackburn’s leadership in getting this important tax credit extended.”
Despite being first enacted more than three years ago, the industry continues to await proposed regulations from Treasury implementing the ‘45Z’ biofuel production credit. It is uncertain what the incentive for biodiesel will be under ‘45Z,’ but it will inevitably be much less than $1 per gallon, and likely do little to turn around the biodiesel industry’s ongoing decline, the groups said in a Dec. 11 joint statement.
The ‘45Z’ credit has not facilitated sufficiently favorable blending economics to prompt fuel retailers to purchase more biofuels, they said. After more than three years, ‘45Z’s’ complexity has created delays, revisions, and uncertainty, they said. The biodiesel industry and American consumers are paying the price. It remains uncertain when the Trump Administration will propose rules around ‘45Z,’ when those rules will be finalized, and whether the ultimate result will be favorable to the biodiesel industry, the statement said.
When it was in place, the Biodiesel Tax Credit enabled the biodiesel industry to grow from approximately 100 million gallons in 2005 to more than 2 billion gallons in 2024, according to the statement. Since the ‘40A’ credit expired at the end of 2024, however, the biodiesel industry has been on life support, the statement said. In 2025, biodiesel consumption fell dramatically to 960 million gallons through the end of October. The CROP Act is intended to throw that sector a lifeboat as it awaits further clarification around ‘45Z.’
“SABR applauds Sen. Blackburn for her leadership in introducing the BTC extension in the Senate,” said SABR CEO Joe Jobe. “If passed by Congress, this policy would provide desperately needed relief to the biodiesel industry and all of the other industries that biodiesel benefits in the value chain. This includes farmers who are experiencing an economic crisis in agriculture right now.”
Reinstating the Biodiesel Blenders’ Tax Credit would incentivize fuel retailers nationwide to buy and blend more gallons of biodiesel, enabling fuel retailers to offer more competitively priced diesel fuel. When more than 70 percent of all American goods move by truck, this would help fight inflation, support affordability for American consumers, and bolster America’s energy markets and the economy.
The CROP Act was cosponsored by Senator Thom Tillis (R-NC). “Senator Tillis has long been a champion for the truck stop and travel center industry, and we are grateful for his ongoing support,” NATSO’s McBrayer said.
EMA HIGHLIGHTS DELAYS IN PROCESSING OF FET VENDOR CLAIMS
Energy Marketers of America (EMA) is receiving reports from energy marketers that they are once again experiencing delays in the processing of federal motor fuel excise tax (FET) ultimate vendor claims for sales of clear, tax-excluded diesel fuel to state and local governments.
In response, as reported in the Pennsylvania Petroleum Association’s Express Update, EMA sent a letter dated Dec. 19, 2025, to Acting IRS Commissioner Scott Bessent expressing concern over the delays and asking for a return to timely processing as soon as possible. EMA emphasized that many small business energy marketer operations could be disrupted if the delays are not resolved quickly.
The PPA said it also received reports from membership on this issue and has engaged in working with congressional leadership to resolve the matter on a case-by-case basis.
Here is the body of the letter to Acting IRS Commissioner Bessent, signed by EMA President Rob Underwood:
On behalf of the Energy Marketers of America (EMA), I am writing you regarding lengthy delays in the processing of federal motor fuel excise tax (FET) refund claims by the IRS.
EMA is a federation of 48 state and regional trade associations representing wholesale and retail energy marketers throughout the United States. EMA members supply 80 percent of all finished motor fuel products sold nationwide and represent a vital link in the downstream petroleum distribution chain below the terminal rack.
Most wholesale energy marketers supply fuel to state and local government entities that are exempt from federal motor fuel excise taxes. Typically, state and local government bid specifications for diesel fuel supply call for clear fuel at a tax-excluded price rather than tax-free dyed product. Therefore, energy marketers must float the 18.3 cpg FET tax they paid on the clear diesel fuel sold at a tax-excluded price until a Form 8849 claim is processed and a refund issued by the IRS. Normally, the IRS processes these refund claims within 45 days of receipt. However, energy marketers are reporting lengthy delays of up to six months or more. As a result, many of these small business energy marketers are floating unpaid refunds of one million dollars or more for extended periods of time; money that is vital for the daily operation of their businesses.
EMA is concerned that should the delays continue, the energy distribution chain below the terminal rack will suffer unnecessary disruptions. EMA requests that the IRS take all steps necessary to improve the efficiency of claim and paperwork processing through regulatory waivers and alternative filing procedures wherever possible. EMA Regulatory Counsel, Jeff Leiter, stands ready to assist the IRS in any way possible to fix this critical issue.
EASTERN ENERGY EXPO RETURNING TO MOHEGAN SUN: MAY 17-20
Eastern Energy Expo (EEE), serving the petroleum marketing and HVAC industry, will celebrate its 10th anniversary when it returns to Mohegan Sun in Uncasville, Connecticut, May 17–20, 2026.
The two-day trade show will be open May 19–20 inside the Earth Expo & Convention Center, featuring 200+ exhibits showcasing the latest products, services, and technologies for wholesale and retail heating fuel marketers, motor fuel and biodiesel distributors, propane marketers, and HVAC service professionals.
Eastern Energy Expo has historically averaged 3,500 industry professionals in attendance— providing unmatched opportunities for business development, professional networking, and hands-on product discovery.
“Ten years in, EEE remains where the energy and HVAC community comes to do business, learn, and connect,” said Eric DeGesero, Executive Vice President, Fuel Merchants Association of NJ representing Eastern Energy Expo. “We’re excited to bring the industry back to Mohegan Sun with a bigger-than-ever show floor and a program that meets today’s operational, technical, and workforce needs.”
In addition to the expo hall, Eastern Energy Expo 2026 will present a full slate of business and technical education with topics spanning operational excellence, service best practices, renewable liquid fuels and decarbonization trends, technician training, workforce development, and more. Visit EasternEnergyExpo.com for a complete prospectus with exhibitor information and sponsorship offerings.
ƒ TREMCAR ACQUIRES PACIFIC TRUCK TANK
Tremcar, a North American manufacturer of tank trailers and truck-mounted tanks for the transport of liquid and dry bulk products, announced the acquisition of Pacific Truck Tank (PTT), based in Sacramento, California.
This acquisition represents an important step in Tremcar’s strategic plan to expand its market presence in the United States, Tremcar said. By joining forces with Pacific Truck Tank, Tremcar will strengthen its position in the petroleum and propane sectors, the company said. The acquisition was completed on Oct. 20, 2025.
Founded in 1981, Pacific Truck Tank manufactures and services custom petroleum and propane delivery units, including propane bobtails, LPG service trucks, and petroleum bobtails. Operating from a 22,000-square-foot facility with six large work bays, the Sacramento-based company serves customers throughout the western states and into western Canada. The company is a DOT-registered shop and holds an ASME “R” Stamp #2483.
“We are thrilled to welcome Pacific Truck Tank to the Tremcar family,” said Daniel Tremblay, President of Tremcar. “This acquisition allows us to reinforce our service offering in the petroleum and propane industries while extending Tremcar’s footprint across the western United States. It will also generate additional work for our manufacturing plants in Ohio, Massachusetts and Québec, strengthening our North American operations.”
As part of the acquisition, Pacific Truck Tank’s owners and employees will remain with the company, ensuring continuity. Tremcar plans to maintain the Sacramento facility as a strategic service and assembly hub for U.S. customers. “This partnership brings together two companies with shared values — quality, innovation, and customer dedication,” said Kirby Fleming, CEO of Pacific Truck Tank. “By joining Tremcar, we gain access to broader resources and manufacturing capacity while continuing to serve our loyal customers with the same trusted team.”
LARRY SHOEMAKER NAMED PHCC’S HVAC CONTRACTOR OF THE YEAR
Recognized for his innovative business practices, dedication to workforce training, and commitment to customer care, Larry Shoemaker of Deluxe Plumbing has been named the Plumbing-Heating-Cooling Contractors—National Association’s (PHCC) 2025 HVAC Contractor of the Year. The award, sponsored by PHCC Corporate Partner Rheem, was presented during PHCC CONNECT 2025 in Grand Rapids, Michigan.
Shoemaker is widely recognized for leading by example and setting the highest standards of professionalism for his team of more than 40 employees. Under his leadership as company owner, Deluxe Plumbing has prioritized ongoing training in plumbing, HVAC, and electrical work, with an emphasis not only on technical expertise but also on customer service excellence. He has developed structured programs to ensure client satisfaction, including customer feedback surveys, technician performance scorecards, incentive programs tied to service quality, and a 24-hour satisfaction resolution policy.
Shoemaker has championed forward-thinking management and efficiency, introducing innovations like companywide iPad use for technicians. This streamlined field and office workflows, enabling real-time communication, digital invoicing, accurate job tracking, and timely customer updates.
At Deluxe Plumbing, efficiency and innovation are top priorities. Under Shoemaker’s leadership, the company has expanded its pipelining division with trenchless technology and cured-in-place pipe solutions, minimizing disruption and speeding project turnaround. The team also has adopted prefabrication methods to assemble piping components in advance, reducing on-site time and ensuring consistent quality.
Beyond running a successful business, Shoemaker has made significant contributions to workforce development and the skilled trades. He has been active in PHCC on the local, state, and national levels, serving as president of PHCC of Pennsylvania and as a member of the PHCC—National Education Board. He has taught plumbing apprentices since 2007 and has served on multiple educational boards to align training programs with real-world needs. Shoemaker also organizes and judges statewide trade competitions for high school students and has lobbied for improved licensing standards in Pennsylvania to advance the profession.
Community service is another cornerstone of Shoemaker’s career. Through Deluxe Plumbing and his PHCC involvement, he has supported local charities, sponsored community events, and promoted careers in the trades to students and young adults. His outreach efforts – ranging from educational programs to scholarships and school partnerships – have helped strengthen his community while enhancing the public image of the plumbing, heating, and cooling industry.
Indeed, Shoemaker embodies the qualities of PHCC’s HVAC Contractor of the Year – technical excellence, innovative leadership, and a deep commitment to his employees, customers, and community.
The PHCC National Association, formed in 1883, provides legislative advocacy, education, and training to approximately 3,500 plumbing and HVACR businesses and 65,000 technicians. Members of PHCC have access to a wide variety of services designed to increase their professionalism, grow their business, and improve profitability. For more information about PHCC, visit phccweb.org.