beginning before the date of the enactment of this Act, 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 to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code. 122. Second generation biofuel producer credit (a) In general Section 40(b)(6)(J)(i) is amended by striking January 1, 2018 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to qualified second generation biofuel production after December 31, 2017. 123. Nonbusiness energy property (a) In general Section 25C(g)(2) is amended by striking December 31, 2017 and inserting December 31, 2020 . (b) Technical amendment Section 25C(d)(3) is amended— (1) by striking an energy factor of at least 2.0 in subparagraph (A) and inserting a Uniform Energy Factor of at least 2.2 , and (2) by striking an energy factor in subparagraph (D) and inserting a Uniform Energy Factor . (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2017. 124. Qualified fuel cell motor vehicles (a) In general Section 30B(k)(1) is amended by striking December 31, 2017 and inserting December 31, 2020 . (b)