Today, the IRS issued Notice 2015-3 providing rules claimants must follow to make a one-time claim for payment of the credits and payments for biodiesel (including renewable diesel) mixtures and alternative fuels sold or used during calendar year 2014.  Provisions that authorized these credits and payments generally expired for sales and uses after December 31, 2013, but were reinstated by Congress in the Tax Increase Prevention Act of 2014.  The Act was enacted December 19, 2014 but was made retroactively applicable to fuels sold or used throughout 2014.  The notice also provides instructions for how a claimant may offset certain excise tax liability with alternative fuel mixture credits and instructions for how a claimant may make certain income tax claims for biodiesel, second generation biofuel, and alternative fuel.