subsection, the applicable amount is— (i) 50 cents in the case of any sale or use for any period before January 1, 2023, (ii) 38 cents in the case of any sale or use for any period after December 31, 2022, and before January 1, 2024, (iii) 25 cents in the case of any sale or use for any period after December 31, 2023, and before January 1, 2025, and (iv) 17 cents in the case of any sale or use for any period after December 31, 2024, and before January 1, 2026. (B) Termination This subsection shall not apply to any sale or use for any period after December 31, 2025. . (b) Alternative fuel mixture credit (1) In general Section 6426(e)(3) is amended by striking December 31, 2020 and inserting December 31, 2025 . (2) Phaseout Section 6426(e)(1) is amended by striking 50 cents and inserting the applicable amount (as defined in subsection (d)(5)(A)) . (c) Payments for alternative fuels Section 6427(e)(6)(C) is amended by striking December 31, 2020 and inserting December 31, 2025 . (d) Effective date The amendments made by this section shall apply to fuel sold or used after December 31, 2020. 203. Extension of second generation biofuel incentives (a) In general Section 40(b)(6)(J)(i) is amended by striking 2021 and inserting 2026 . (b) Extension of special allowance for depreciation of second generation biofuel plant property Section 168(l)(2)(D) is amended by striking 2021 and inserting 2026 . (c) Effective date (1) In general The amendment made by subsection (a) shall apply to qualified second generation biofuel production after December 31, 2020. (2) Second generation biofuel plant property The amendment made by subsection (b) shall apply to property placed in service after December 31, 2020. III Green Energy and Efficiency Incentives for Individuals 301. Extension, increase, and modifications of nonbusiness energy property credit (a) Extension of credit Section 25C(g)(2) is amended by striking December 31, 2020 and inserting December 31, 2025 . (b) Increase in credit percentage for qualified energy efficiency