; biodiesel mixture (A) Qualified biodiesel mixture (i) In general The term qualified biodiesel mixture means a biodiesel mixture which is— (I) sold by the producer of such mixture to any person for use as a fuel, or (II) used by the producer of such mixture as a fuel. (ii) Sale or use must be in trade or business, etc A biodiesel mixture shall not be treated as a qualified biodiesel mixture unless the sale or use described in clause (i) is in a trade or business of the person producing the biodiesel mixture. (B) Biodiesel mixture The term biodiesel mixture means a mixture which consists of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene. (3) Biodiesel not used for a qualified purpose If— (A) any credit was determined with respect to any biodiesel under this section, and (B) any person uses such biodiesel for a purpose not described in subsection (a), then there is hereby imposed on such person a tax equal to the product of the rate applicable under subsection (a) and the number of gallons of such biodiesel. (4) Pass-thru in the case of estates and trusts Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply. (5) Limitation to biodiesel with connection to the united states (A) In general No credit shall be determined under subsection (a) with respect to biodiesel unless such biodiesel is produced in the United States from qualified feedstocks. For purposes of this paragraph, the term United States includes any possession of the United States. (B) Qualified feedstocks For purposes of subparagraph (A), the term qualified feedstock means any feedstock which is allowable for a fuel that is assigned a D code of 4 under section 80.1426(f) of title 40, Code of Federal Regulations. . (3) Rules for small biodiesel producers (A) In general Section 40A(e) of such Code is amended— (i) by striking agri-biodiesel each place it appears in paragraphs (1) and (5)(A) and inserting biodiesel , (ii) by