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IRS GuideWire January 10, 2025

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Issue Number:    N-2025-10 & N-2025-11

Inside This Issue
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Notice 2025-10 [ [link removed] ] describes forthcoming proposed regulations on the § 45Z clean fuel production credit (§ 45Z credit) enacted under the Inflation Reduction Act of 2022. In addition to providing background on the § 45Z credit, the notice explains the forthcoming proposed regulations and requests public comments on the draft text of the forthcoming proposed regulations contained in the appendix. The draft text includes intended rules on how to calculate the credit, allowed methodologies for determining emissions rates, unrelated party certification of emissions rates, how to claim the credit, and requirements for registration. 

Notice 2025-11 [ [link removed] ] provides taxpayers with guidance about emissions rates, including the initial emissions rate table, for the clean fuel production credit.  For a transportation fuel established on the emissions rate table that is not a sustainable aviation fuel, this notice directs a taxpayer producing such fuel to calculate emissions rates using the most recent determinations under the new 45ZCF-GREET model.  For a transportation fuel established on the emissions rate table that is a sustainable aviation fuel, this notice directs a taxpayer producing such fuel to calculate emissions rates using either determinations from fuel pathways approved under the most recent version of the CORSIA Program or the most recent determinations under the 45ZCF-GREET model.  This notice also requests public comments. 

Notice 2025-10 & Notice 2025-11 will be in IRB:  2025-5, dated 01/27/2025.

 

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