To amend the Internal Revenue Code of 1986 to provide that the incentives for alcohol used as a fuel shall be extended as part of any extension of fuel tax rates.

Amends the Internal Revenue Code to extend the termination dates of the alcohol fuels credit and of provisions setting tax rates for qualified methanol and ethanol fuel, fuels containing alcohol, certain taxable fuels mixed with alcohol, mixtures of aviation fuel and alcohol, and fuels used to produce certain alcohol fuels.