Section 45Z Clean Fuel Production Credit (REG-121244-23)

12 organizations filed 15 public comments on Section 45Z Clean Fuel Production Credit (REG-121244-23), at the Internal Revenue Service. The comment window closed 113d ago.

Abstract

The proposed regulations would provide rules on the section 45Z clean fuel production credit as extended and modified by the One, Big, Beautiful Bill Act of 2025. Section 45Z provides a credit for clean transportation fuel produced domestically after December 31, 2024, and sold by December 31, 2029. The proposed regulations would address general requirements, such as credit eligibility, emissions rates, claim filing, and registration. The proposed regulations would also amend existing elective pay, credit transfer, and registration regulations for clarity and consistency. The proposed regulations would affect domestic fuel producers, credit claimants, and registrants.

Commenters (12)

• National Corn Growers Associationtrade assoc.

  2 filings · confidence 97%
• National Propane Gas Associationtrade assoc.

  2 filings · confidence 97%
• Renewable Fuels Associationtrade assoc.

  2 filings · confidence 97%
• American Chemistry Counciltrade assoc.

  1 filing · confidence 97%
• American Farm Bureau Federationtrade assoc.

  1 filing · confidence 97%
• American Forest & Paper Associationtrade assoc.

  1 filing · confidence 97%
• American Petroleum Institutetrade assoc.

  1 filing · confidence 97%
• American Soybean Associationtrade assoc.

  1 filing · confidence 97%
• Environmental Defense Fundtrade assoc.

  1 filing · confidence 97%
• National Milk Producers Federationtrade assoc.

  1 filing · confidence 97%
• National Pork Producers Counciltrade assoc.

  1 filing · confidence 97%
• U.S. Chamber of Commerce

  1 filing · confidence 97%