Comment from Taxpayers for Common Sense
Taxpayers for Common SenseOpposeAdvocacy
Summary: Taxpayers for Common Sense (TCS) opposes the expansion of the 45Z clean fuel production credit, arguing that it increases costs for taxpayers and consumers while potentially subsidizing mature biofuels and creating wasteful spending. They urge the IRS to limit the credit's scope, implement rigorous verification for climate-smart agricultural practices, and establish clear guardrails to prevent fraud and abuse.
Taxpayers for Common Sense (TCS) appreciates the opportunity to submit comments to the Department of the Treasury and the Internal Revenue Service (IRS) in response to the proposed rule entitled "Section 45Z Clean Fuel Production Credit" (REG-121244-23), released on February 4, 2026.