cally 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 caseby-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 taxexcluded 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.
8 JANUARY 2026 | FUEL OIL NEWS | www. fueloilnews. com