gasoline gallon equivalent

(3) Gasoline gallon equivalent For purposes of this subsection, the term “gasoline gallon equivalent” means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value).

Source

26 USC § 6426(d)(3)


Scoping language

For purposes of this subsection
Is this correct? or