fuel and inserting mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2)) . (2) Effective date The amendment made by this section shall apply to— (A) fuel sold or used on or after the date of the enactment of this Act, and (B) fuel sold or used before such date of enactment, but only to the extent that credits and claims of credit under section 6426(e) of the Internal Revenue Code of 1986 with respect to such sale or use have not been paid or allowed as of such date. 134. Oil spill liability trust fund rate (a) In general Section 4611(f)(2) is amended by striking December 31, 2018 and inserting December 31, 2020 . (b) Effective date The amendment made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act. D Certain Provisions Expiring at the End of 2019 141. New markets tax credit (a) In general Section 45D(f)(1) is amended by striking and at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting , and , and by adding at the end the following new subparagraph: (H) $5,000,000,000 for 2020. . (b) Carryover of unused limitation Section 45D(f)(3) is amended by striking 2024 and inserting 2025 . (c) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2019. 142. Employer credit for paid family and medical leave (a) In general Section 45S(i) is amended by striking December 31, 2019 and inserting December 31, 2020 . (b) Effective date The amendment made by this section shall apply to wages paid in taxable years beginning after December 31, 2019. 143. Work opportunity credit (a) In general Section 51(c)(4) is amended by striking December 31, 2019 and inserting December 31, 2020 . (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2019. 144. Certain provisions related to beer, wine, and distilled spirits