the amount not apportioned to such patrons under subparagraph (A) for the taxable year, shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter. (D) Eligible cooperative defined For purposes of this section the term eligible cooperative means a cooperative organization described in section 1381(a) which is owned more than 50 percent by agricultural producers or by entities owned by agricultural producers. For this purpose an entity owned by an agricultural producer is one that is more than 50 percent owned by agricultural producers. . (b) Conforming amendments (1) Section 38(b), as amended by section 101, is amended— (A) in paragraph (36), by striking plus at the end, (B) in paragraph (37), by striking the period at the end and inserting , plus , and (C) by adding at the end the following new paragraph: (38) the clean fuel production credit determined under section 45T(a). . (2) The table of sections for subpart D of part IV of subchapter A of chapter 1, as amended by section 101, is amended by adding at the end the following new item: Sec. 45T. Clean fuel production credit. . (3) Section 4101(a)(1) is amended by inserting every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45T), after section 6426(b)(4)(A)), . (c) Effective date The amendments made by this section shall apply to transportation fuel produced after December 31, 2018. 202. Temporary extension of existing fuel and transportation incentives (a) Alternative motor vehicle credit for fuel cell motor vehicles (1) In general Paragraph (1) of section 30B(k) is amended by striking December 31, 2016 and inserting December 31, 2026 . (2) Effective date The amendments made by this subsection shall apply to property purchased after December 31, 2016. (b) Alternative fuel vehicle refueling property credit (1) In general Paragraph (1) of section 30C(g) is