When can I claim the Fuel Tax Credit for diesel-water fuel emulsion blending?

Only the blender of the emulsion can claim this credit. You must provide a statement that certifies the following:

• The diesel-water fuel emulsion contains at least 14% water.
• The emulsion additive is registered by a US manufacturer with the EPA under section 211 of the Clean Air Act.
• Undyed diesel fuel taxed at $.244 was used to produce the emulsion.
• The emulsion was used or sold for use in the blender's business.