NOTE: This document is the intellectual property of the New England Fuel Institute (or “NEFI”) and is subject to revision. No part of this document may be re-distributed, copied, altered or posted on the internet without permission. Reporting on regulatory developments or providing compliance information does not constitute NEFI’s support unless otherwise stated. By linking to external content, NEFI does not mean to support or affiliate itself with the ideas, opinions or statements of policy expressed therein. NEFI is a non-partisan trade association and does not affiliate itself with any political party, faction or ideology. To request membership or additional information, or to make a contribution to the NEFI Action Center Fund, contact (617) 923-5022 or e-mail LRAC@Nefi.com.

NOTE: In providing summaries of pending or recently-passed federal legislation, NEFI does not mean for it to be used as legal, employment, tax or accounting guidance or for use in any other business-related decisions. As always, consult a relevant professional regarding these matters.