Comment from Iowa Soybean Association

Summary: The Iowa Soybean Association (ISA) supports the proposed regulations for the Section 45Z Clean Fuel Production Credit, particularly the removal of indirect land use change (ILUC) penalties and the "ring fence" on North American feedstocks. They urge the Treasury to swiftly finalize the guidance to provide market certainty for farmers and biofuel producers while advocating for the inclusion of value-added farming practices in the credit's calculations.