National Corn Growers Association
IRSRulemakingIRS-2026-0133

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

RIN
1545-BR30
Last modified
Jul 1, 2026
Comment window
closed 113d ago
National Corn Growers Association filings
2

Activity

National Corn Growers Association filed 2 comments on this docket between Apr 7, 2026 and Apr 7, 2026. 11 other organizations filed here. The comment window closed 113d ago.

What National Corn Growers Association filed (2)

Apr 7, 2026· Comment from National Corn Growers Association· IRS-2026-0133-0355

To whom it may concern, On behalf of the National Corn Growers Association, I would like to would like to request for a member of our organization to participate in the IRS public hearing scheduled for May 28, 2026 at 10:00 a.m. on the Notice of Proposed Rulemaking regarding the Section 45Z Clean Fuel Production Credit. Below is an outline on the topics for discussion. 1) 45Z as a strategic opportunity: Section 45Z can strengthen farm income, expand demand for U.S.-grown corn, and reinforce American energy dominance while reducing lifecycle emissions. (3 minutes) 2) Recognize and reward on-farm practices: Treasury can explicitly credit practices like conservation tillage, cover crops, and precision nutrient management as key drivers of carbon intensity (CI) reduction, ensuring farmers can participate and benefit directly. (5 minutes) 3) Support domestic feedstocks and practical implementation: Prioritize U.S. grown inputs, enable tools like book-and-claim systems for traceability, and maintain a flexible framework that avoids disrupting existing markets while setting a precedent for future bioeconomy opportunities. (2 mins) Please let us know if you have any questions or concerns. Thanks, Matt Ziegler Director, Public Policy, Renewable Fuels National Corn Growers Association

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.

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