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Method for Obtaining Biodiesel, Alternative Fuels and Renewable Fuels Tax Credits and Treatment

  • US 20090076913A1
  • Filed: 07/16/2008
  • Published: 03/19/2009
  • Est. Priority Date: 09/19/2007
  • Status: Abandoned Application
First Claim
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1. A method for obtaining U.S. Federal tax credits under Title 26 Sections 40A and/or 6426 for ester based fuels, and/or a method for obtaining Renewable Identification Numbers under the EPA Clean Air Act as amended by the Energy Independence and Security Act of 2007, comprising:

  • (A) passing one or more carboxylic acid components and an alcohol component countercurrently through an esterification zone maintained under esterification conditions and containing a solid esterification catalyst selected from particulate ion exchange resins having sulphonic acid groups, carboxylic acid groups or both, wherein(i) the esterification zone comprises a column reactor provided with a plurality of esterification trays mounted one above another, each adapted to hold a predetermined liquid volume and a charge of particles of a solid esterification catalyst thereon, liquid downcomer means associated with each esterification tray adapted to allow liquid phase to pass down the column reactor from each esterification tray but to retain the particles of solid esterification catalyst thereon, and vapor upcomer means associated with each esterification tray adapted to allow vapor to enter each esterification tray from below and to agitate and maintain the suspension of the mixture of liquid and solid esterification catalyst on that esterification tray, each esterification tray having a floor that slopes towards a zone of turbulence under said vapor upcomer means to prevent formation of stagnant zones of particles of catalyst thereon; and

    (ii) the less volatile component of the carboxylic acid component and of the alcohol component is supplied in liquid phase to an upper part of the column reactor above the uppermost esterification tray, while the more volatile component of the carboxylic acid component and of the alcohol component is supplied in vapor form beneath the lowermost one of said plurality of esterification trays; and

    (iii) vapor comprising said more volatile component and water of esterification is recovered from an upper part of the column reactor; and

    (iv) wherein said carboxylic acid ester is recovered from a lower part of the column reactor;

    (B) selling or using as fuel the carboxylic acid ester of step (A)(iv) with or without blending said carboxylic acid ester with taxable fuel;

    and(C) having a tax payer use the product of step (B) as a basis for a claim for U.S. Federal tax credits under Title 26 Sections 40A and/or 6426, and/or for U.S. Federal Renewable Identification Numbers under Environmental Protection Agency Clean Air Act as amended by the Energy Independence and Security Act of 2007.

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