December 31, 2016. 306. Extension of second generation biofuel producer credit (a) In general Section 40(b)(6)(J)(i) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to qualified second generation biofuel production after December 31, 2016. 307. Extension of biodiesel and renewable diesel incentives (a) Income tax credit (1) In general Subsection (g) of section 40A is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Effective date The amendment made by this subsection shall apply to fuel sold or used after December 31, 2016. (b) Excise tax incentives (1) In general Section 6426(c)(6) is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Payments Section 6427(e)(6)(B) is amended by striking December 31, 2016 and inserting December 31, 2018 . (3) Effective date The amendments made by this subsection shall apply to fuel sold or used after December 31, 2016. (4) Special rule for 2017 Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2017, and ending on December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant