As 2013 dawned and Americans went about their holiday traditions on New Year’s Day, thoughts of fiscal drop-offs, higher taxes and less spending money were on the minds of many. In the late hours of Jan. 1 though, Congress passed the fiscal cliff bill, in which the $1 per gallon biodiesel tax credit was nestled retroactive back to Jan. 1, 2012, through Dec. 31, 2013. Clearly most people I’ve talked with this morning are grateful the tax credit was reinstated retroactively; however, it is clear that an on-again, off-again tax credit does little for long-term stability and investor confidence in the biodiesel industry.