Section 45Z Clean Fuel Production Credit
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- Title
- Section 45Z Clean Fuel Production Credit
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.
- Posted
- Feb 4, 2026
- Comment period
- Feb 4, 2026 – Apr 7, 2026
- FR Doc
- 2026-02246
- CFR
- 26 CFR Parts 1 and 48
- Topics
Overview
What the public is saying — stance, who's commenting, and the issues they raise.
Stance breakdown
Who commented
Breakdown by commenter type.
Comments over time
Weekly arrivals, stacked by stance.
Support × commenter type
How each type splits across stance.
Issues raised
The docket's canonical issues. Select one to browse its comments.
Position map
Who stands where on each issue?
Every non-silent position is backed by an excerpt from the comment.
Issues shown
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| Organization | Support for 45z rules | Domestic feedstock prioritization | Lifecycle modeling and credit certainty | Recognition of on-farm conservation practices | Expedite usda feedstock calculator |
|---|---|---|---|---|---|
Air Liquide BusinessOther Air Liquide is requesting to testify in person at a public hearing regarding the proposed Section 45Z Clean Fuel Product | · | · | · | · | |
Alchemy CO2, PBC BusinessSupport Alchemy CO2, PBC, a carbon capture company, supports the proposed regulations but requests specific revisions to clarify | · | · | · | · | · |
Alternative Fuels & Chemicals Coalition AdvocacySupport The Alternative Fuels & Chemicals Coalition (AFCC), representing member companies in the renewable chemicals and biofuel | · | · | · | · | |
American Biomass Energy Association, American Loggers Council, Forest Landowners Association AdvocacySupport The American Biomass Energy Association, Forest Landowners Association, and American Loggers Council are advocating for | · | · | · | · | · |
American Fuel and Petrochemical Manufacturers Trade associationOppose The American Fuel & Petrochemical Manufacturers (AFPM) opposes the proposed regulations because they favor pro rata allo | · | · | · | · | · |
American Petroleum Institute Trade associationSupport The American Petroleum Institute (API) supports the proposed regulations regarding the Section 45Z Clean Fuel Production | · | · | · | · | · |
American Wood Council AdvocacySupport The American Wood Council supports the 45Z Clean Fuel Production Credit but urges the Treasury to ensure the regulations | · | · | · | · | · |
Anew Climate LLC AdvocacySupport Anew Climate, a climate solutions company, supports the proposed regulations for the Section 45Z clean fuel production c | · | · | · | · | · |
Arkansas Soybean Association AdvocacySupport The Arkansas Soybean Association supports the proposed regulations for the Section 45Z Clean Fuel Production Credit, par | · | · | |||
Baker Commodities, Inc. BusinessSupport Baker Commodities supports the proposed Section 45Z regulations but requests specific modifications to ensure the credit | · | · | · | · | |
Bayer Crop Science BusinessSupport Bayer Crop Science supports the proposed Section 45Z regulations and urges the Treasury and IRS to finalize the rule exp | · | · | · | ||
Beta Analytic LLC BusinessSupport Beta Analytic, a laboratory specializing in radiocarbon dating, recommends that the Treasury adopt existing Renewable Fu | · | · | · | · | · |
Bioenergy Association of California AdvocacySupport The Bioenergy Association of California (BAC) supports the proposed 45Z regulations, noting they provide necessary guida | · | · | · | · | |
Bunge BusinessSupport Bunge, an oilseed processor, supports the Section 45Z clean fuel production credit but requests specific regulatory refi | · | · | · | ||
California Bioenergy LLC BusinessSupport California Bioenergy LLC (CalBio) supports the proposed regulations for the section 45Z clean fuel production credit but | · | · | · | · | · |
CFO Services BusinessOther CFO Services is providing an outline for a live presentation at the public hearing regarding the Section 45Z Clean Fuel | · | · | · | · | · |
Christianson PLLP BusinessSupport Christianson PLLP, a CPA firm providing services to renewable fuel producers, submitted constructive feedback on the pro | · | · | · | · | |
CNX Resources BusinessSupport CNX Resources Corporation supports the 45Z Clean Fuel Production Credit as a means to incentivize the capture and use of | · | · | · | · | · |
Coalition for Renewable Natural Gas AdvocacySupport The Coalition for Renewable Natural Gas (RNG COALITION) supports the proposed regulations for the Section 45Z Clean Fuel | · | · | · | · | |
Continuum Ag AdvocacySupport Continuum Ag, representing a network of farmers, supports the proposed 45Z regulations and urges the IRS and DOE to quic | · | · | · | ||
Corteva Agriscience BusinessSupport Corteva Agriscience supports the Section 45Z Clean Fuel Production Credit, noting its potential to boost rural economies | · | · | · | ||
CoverCress Inc BusinessSupport CoverCress Inc. | · | · | · | · | |
Darling Ingredients BusinessSupport Darling Ingredients, a major producer of renewable diesel and sustainable aviation fuel, supports the proposed Section 4 | · | · | · | · | · |
Darling Ingredients EXPOSED BusinessSupport Darling Ingredients, a major renewable fuel producer, supports the proposed 45Z regulations but argues that the "country | · | · | · | · | · |
Energy Marketers of America (EMA) Trade associationSupport The Energy Marketers of America (EMA), a federation of state and regional trade associations, supports the proposed "sui | · | · | · | · | · |
Environmental Defense Fund AdvocacySupport The Environmental Defense Fund (EDF) supports the implementation of the section 45Z clean fuel production credit but urg | · | · | · | ||
Farmer's Biogas Network AdvocacySupport Farmer’s Biogas Network, Inc., an organization representing dairy farms, supports the implementation of the Section 45Z | · | · | · | · | · |
Fuels America AdvocacySupport Fuels America, a coalition of renewable fuel producers and farmers, supports the proposed Section 45Z Clean Fuel Product | · | · | · | ||
Granite Falls Energy, LLC BusinessSupport Granite Falls Energy LLC, an ethanol producer, supports the proposed 45Z clean fuel production credit but urges the Trea | · | · | · | ||
Graphyte, Inc. BusinessSupport Graphyte, Inc., a carbon removal company, supports the Section 45Z clean fuel production credit and urges the Treasury a | · | · | · | · | |
Grissan Renewable Energy BusinessSupport Grissan Energy US LLC, a renewable energy company, supports the proposed regulations but requests that the annual emissi | · | · | · | · | · |
Heartland Corn Products BusinessSupport Heartland Corn Products, an ethanol producer, supports the 45Z clean fuel production credit but urges the Treasury to ad | · | · | · | · | |
Hereford Ethanol Partners, L.P. BusinessSupport Hereford Ethanol Partners, L.P. | · | · | · | ||
HF Sinclair Corp. BusinessSupport HF Sinclair, an energy company, supports the proposed regulations for the 45Z Clean Fuel Production Credit and the under | · | · | · | · | |
Horse Farmers of America AdvocacySupport The Horse Farmers of America is requesting that the Departments of Treasury and Energy update the 45ZCF-GREET model to i | · | · | · | · | · |
IL Corn Growers Association AdvocacySupport The IL Corn Growers Association supports the 45Z Clean Fuel Production Credit as a means to provide economic relief to f | · | · | · | · | |
IMAREAN Corp BusinessSupport KVASIR Intelligence (IMAREAN) argues that the proposed regulations should explicitly recognize independent satellite-bas | · | · | · | · | · |
Intermediate Oilseed Crop Association (IOCA) Trade associationSupport The Intermediate Oilseed Crop Alliance (IOCA) supports the proposed 45Z clean fuel production credit, specifically prais | · | · | · | · | |
International Council on Clean Transportation AdvocacySupport The International Council on Clean Transportation (ICCT) supports the inclusion of emissions reductions from all stages | · | · | · | ||
Iowa Soybean Association Trade associationSupport The Iowa Soybean Association (ISA) supports the proposed regulations for the Section 45Z Clean Fuel Production Credit, p | · | · | · | ||
Kansas Corn Growers Association Trade associationSupport The Kansas Corn Growers Association supports the proposed 45Z clean fuel production credit but argues that the final rul | · | · | · | ||
Kansas Soybean Association AdvocacySupport The Kansas Soybean Association supports the proposed regulations for the Section 45Z Clean Fuel Production Credit, empha | · | · | |||
Kentucky Farm Bureau Federation AdvocacySupport The Kentucky Farm Bureau supports the proposed rulemaking for the Section 45Z Clean Fuel Production Credit, viewing it a | · | · | · | · | |
LanzaJet, Inc. BusinessSupport LanzaJet, Inc., a sustainable aviation fuel (SAF) producer, supports the proposed Section 45Z regulations but argues tha | · | · | · | · | · |
LanzaTech Global, Inc. BusinessSupport LanzaTech Global, Inc., a technology company focused on transforming waste into fuels, supports the 45Z Clean Fuel Produ | · | · | · | · | |
Life Cycle Associates LLC BusinessSupport Life Cycle Associates, LLC, representing the interests of energy developers, argues for more flexible and consistent met | · | · | · | · | |
Lyon-Lincoln Electric Cooperative GovernmentSupport Lyon-Lincoln Electric Cooperative, a distribution electric cooperative, supports the proposed regulations for the Sectio | · | · | · | · | |
Maas Energy Works BusinessSupport Maas Energy Works, a company that operates on-farm renewable energy facilities, supports the Section 45Z clean fuel prod | · | · | · | · | |
mcr Energy LLC BusinessOppose The commenter argues that the proposed 45Z regulations rely on a flawed GREET model calculator that incorrectly penalize | · | · | · | · | · |
MESKA BusinessSupport MESKA LLC, a renewable energy development company, supports the proposed regulations but urges Treasury to act quickly t | · | · | · | · | · |
Minnesota Farmers Union UnionSupport The Minnesota Farmers Union supports the proposed Section 45Z Clean Fuel Production Credit, noting its potential financi | · | · | |||
Monarch Bioenergy, LLC BusinessSupport Monarch Bioenergy, LLC, a renewable energy production company, expresses strong support for the Section 45Z Clean Fuel P | · | · | · | · | |
National Association of State Departments of Agriculture AdvocacySupport The National Association of State Departments of Agriculture (NASDA) supports the proposed regulations for the 45Z Clean | · | · | · | · | |
National Corn Growers Association Trade associationSupport The National Corn Growers Association supports the Section 45Z Clean Fuel Production Credit as a way to strengthen farm | · | · | · | ||
National Energy & Fuels Institute AdvocacySupport The National Energy & Fuels Institute (NEFI), representing small and mid-sized heating fuel businesses, supports the pro | · | · | · | ||
National Grain and Feed Association Trade associationSupport The National Grain and Feed Association (NGFA) supports the proposed Section 45Z Clean Fuel Production Credit, provided | · | · | · | ||
National Pork Producers Council Trade associationOther The National Pork Producers Council (NPPC) states that it cannot provide a meaningful position on the proposed 45Z regul | · | · | · | ||
National Propane Gas Association Trade associationSupport The National Propane Gas Association (NPGA) supports the proposed regulations for the Section 45Z Clean Fuel Production | · | · | · | · | · |
Nebraska Corn Growers Association AdvocacySupport The Nebraska Corn Growers Association supports the Section 45Z clean fuel production credit as a means to bolster farm i | · | · | · | · | |
New West Genetics Inc BusinessSupport New West Genetics, Inc., an agricultural seed genetics company, supports the Section 45Z framework but argues that it cu | · | · | · | · | · |
Oberon Fuels, Inc. BusinessSupport Oberon Fuels, a clean fuel producer, supports the proposed regulations for the Section 45Z clean fuel production credit | · | · | · | · | · |
POET, LLC BusinessSupport POET, a biofuel producer, supports the proposed Section 45Z clean fuel production credit and its implementation by the T | · | · | · | ||
Renewable Fuels Association Trade associationSupport The Renewable Fuels Association (RFA), a trade association for the ethanol industry, supports the proposed 45Z clean fue | · | · | · | ||
Roeslein Renewables BusinessSupport Roeslein Renewables expresses strong support for the proposed Section 45Z Clean Fuel Production Credit, particularly the | · | · | · | · | |
Sievers Family Farms, LLC BusinessSupport Sievers Family Farms, LLC, a grain and beef cattle operation, supports the Section 45Z Clean Fuel Production Credit and | · | · | · | ||
Southwest Iowa Renewable Energy BusinessSupport Southwest Iowa Renewable Energy, LLC, a domestic ethanol producer, supports the proposed Section 45Z regulations but req | · | · | · | · | · |
Sustainable Advanced Biofuel Refiners Coalition AdvocacySupport The Sustainable Advanced Biofuel Refiners (SABR) Coalition, a group of biodiesel stakeholders, supports the proposed reg | · | · | · | · | |
Taxpayers for Common Sense AdvocacyOppose Taxpayers for Common Sense (TCS) opposes the expansion of the 45Z clean fuel production credit, arguing that it increase | · | · | · | · | |
Tennessee Farm Bureau Federation AdvocacySupport The Tennessee Farm Bureau Federation supports the proposed regulations for the Section 45Z clean fuel production credit, | · | · | · | · | |
Tennessee Soybean Association Trade associationSupport The Tennessee Soybean Association supports the proposed § 45Z regulations, emphasizing that the removal of indirect land | · | · | · | ||
The American Oats Coalition for Energy Security AdvocacySupport The American Oats Coalition for Energy Security (AOCES) supports the proposed 45Z regulations but argues they should be | · | · | · | · | |
The National Apple Demolition and Market Stabilization Coalition (NADMSC) AdvocacyOppose The National Apple Demolition and Market Stabilization Coalition opposes the proposed Section 45Z regulations, arguing t | · | · | · | · | · |
The Transport Project AdvocacySupport The Transport Project, a national coalition of transportation and fuel industry stakeholders, supports the proposed 45Z | · | · | · | · | · |
U.S. Canola Association AdvocacySupport The U.S. | · | · | · | ||
U.S. Chamber of Commerce BusinessSupport The U.S. | · | · | |||
Weaver and Tidwell, LLP BusinessSupport Weaver and Tidwell, L.L.P., a qualified certifier, supports the proposed regulations but urges the IRS to implement a sp | · | · | · | · | · |
Yosemite Clean Energy, LLC AdvocacySupport Yosemite Clean Energy (YCE) supports the proposed 45Z regulations but requests specific modifications to improve accessi | · | · | · | · | · |
You Dump It, You Drink It Co. AdvocacyOppose You Dump It, You Drink It Co. | · | · | · | · | · |
18 organization-typed comments could not be identified.
Explorer
Every mirrored comment — filter by stance, campaign, or issue.
- May 13, 2026IMAREAN CorpSupportBusiness📎 Attachment
KVASIR Intelligence™ / CMetricsGlobal / IMAREAN is a company providing intelligence and verification services for climate-smart agriculture. They support the proposed 45Z regulations but argue that the rules should specifically recognize a "two-signal" architecture that combines procedural documentation with independent informational signals (like satellite imagery) to verify agricultural practices. They advocate for a "verified lower-bound settlement" approach to ensure credit integrity and prevent adverse selection or principal-agent risks.
Read comment → - Apr 6, 2026Sievers Family Farms, LLCSupportBusiness📎 Attachment
Sievers Family Farms, LLC, a grain and beef cattle operation, supports the Section 45Z Clean Fuel Production Credit and its general framework. They advocate for specific technical updates to the 45ZCF-GREET model, including the use of species-specific emissions rates, accurate baseline manure management systems, and the inclusion of cellulosic biomass and food waste pathways.
Read comment → - Apr 6, 2026The Tax Law Center at NYU LawSupportAcademic📎 Attachment
The Tax Law Center at NYU Law, a public interest initiative, submitted comments regarding the proposed regulations for the Section 45Z Clean Fuel Production Credit. They support the proposed definitions for "production," "facility," and the exclusion of electricity as a "transportation fuel," while recommending that the credit should not provide benefits for climate-smart agriculture practices due to scientific uncertainty and lack of verification mechanisms.
Read comment → - Apr 6, 2026National Pork Producers CouncilOtherTrade association📎 Attachment
The National Pork Producers Council (NPPC) states that it cannot provide a meaningful position on the proposed 45Z regulations because the necessary analytical tools (the updated 45ZCF-GREET model and the USDA FD-CIC) have not yet been finalized or made available. They request that the Treasury withhold final action and reopen the comment period once these tools are published so that stakeholders can evaluate the real-world economic impacts.
Read comment → - Apr 6, 2026National Grain and Feed AssociationSupportTrade association📎 Attachment
The National Grain and Feed Association (NGFA) supports the proposed Section 45Z Clean Fuel Production Credit, provided it is implemented with operational feasibility and regulatory certainty. They specifically urge the Treasury to recognize USDA's Technical Guidelines for Crops used as biofuel feedstocks to provide clarity for farmers and supply-chain participants.
Read comment → - Apr 6, 2026Graphyte, Inc.SupportBusiness📎 Attachment
Graphyte, Inc., a carbon removal company, supports the Section 45Z clean fuel production credit and urges the Treasury and DOE to expand modeling tools to include Biomass Carbon Removal and Storage (BiCRS) technologies. They argue that current regulations risk excluding innovative carbon reduction methods and request that the Provisional Emissions Rate (PER) process be made more accessible to producers with materially different production pathways.
Read comment → - Apr 6, 2026NATSO, SIGMA (Thereza Cevidanes - Request to Testify, Outline of Topics)OtherTrade association📎 Attachment
NATSO (Representing America’s Travel Centers and Truck Stops) and SIGMA (America’s Leading Fuel Marketers) are submitting a joint request to testify at a public hearing regarding the Section 45Z Clean Fuel Production Credit. They intend to discuss the need for mandatory credit value transparency and the incorporation of agricultural practices under the FD-CIC program.
Read comment → - Apr 6, 2026Minnesota Farmers UnionSupportUnion📎 Attachment
The Minnesota Farmers Union supports the proposed Section 45Z Clean Fuel Production Credit, noting its potential financial and environmental benefits for farmers. They advocate for updating the 45ZCF-GREET Model to include a wider variety of low-carbon feedstocks, innovative fertilizers like green ammonia, and the exclusion of biofuels produced from foreign feedstocks.
Read comment → - Apr 6, 2026Roeslein RenewablesSupportBusiness📎 Attachment
Roeslein Renewables expresses strong support for the proposed Section 45Z Clean Fuel Production Credit, particularly the provisions for negative emissions rates and species-specific emissions for manure-based RNG. The company urges the Department of Treasury and the Department of Energy to update the 45ZCF-GREET model with more accurate baseline emissions, species-specific carbon intensity scores, and additional production pathways like cellulosic biomass.
Read comment → - Apr 6, 2026Taxpayers for Common SenseOpposeAdvocacy📎 Attachment
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.
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