To amend the Internal Revenue Code of 1986 to assist small business refiners in complying with Environmental Protection Agency sulfur regulations.

Amends the Internal Revenue Code to permit a small business refiner: (1) to expense a portion of the costs of complying with the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency; and (2) a limited tax credit for every gallon of 15 parts per million or less sulfur diesel produced at a facility by such small business refiner.