View Rule

This Notice of Proposed Rulemaking (NPRM) would provide guidance and address public feedback regarding the implementation of 26 U.S.C. 45Z, including the calculation of emissions factors for transportation fuel, the determination of clean fuel production credits under 26 U.S.C. 45Z, and registration as a producer of clean fuel under 26 U.S.C. 4101 (as required by 26 U.S.C. 45Z(f)(1)(A)(i)(I)). The NPRM would implement 26 U.S.C. 45Z as modified by the One, Big, Beautiful Bill Act ( Public Law No. 119-21 , 139 Stat. 72 (2025)). The NPRM would also support Unleashing American Energy (EO 14154) by incentivizing the domestic production of clean transportation fuel.

Notice 2025-10 (2025-6 I.R.B. 682), which is available at IRS.gov, contains draft intended rules for the 26 U.S.C. 45Z credit and for 26 U.S.C. 4101 registration under 26 U.S.C. 45Z, and requests public feedback. Notice 2025-11 (2025-6I.R.B.704), which is available at IRS.gov, contains the initial emissions rate table, explains how to calculate emissions rates for the 26 U.S.C. 45Z credit, and requests public feedback. These notices were published in early 2025 to meet the statutory deadline of January 1, 2025. However, the rules need to be further formalized in an NPRM and then finalized to provide further guidance and clarity for taxpayers.