Statute
- Section 40B, Sustainable Aviation Fuel
- Section 45V, Credit for the Production of Clean Hydrogen
- Section 45Z, Clean Fuel Production Credit
- Section 6426, Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixture
Regulations
- Notice of Proposed Rulemaking, Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property
- Notice of Proposed Rulemaking, Section 6426 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns
IRS Guidance
- Section 40B, Notice 2024-74, Sustainable Aviation Fuel Credit; 40BSAF-GREET 2024
- Section 40B, Notice 2024-06, Sustainable Aviation Fuel Credit; Lifecycle Greenhouse Gas Emissions Reduction Percentage and Certification of Sustainability Requirements Related to the Clean Air Act; Safe Harbors
- Section 40B, Notice 2023-06, Sustainable Aviation Fuel Credit; Lifecycle Greenhouse Gas Emissions Reduction Percentage and Certification of Sustainability Requirements Related to the Clean Air Act; Safe Harbors
- Section 6426, Notice 2022-39, Alternative Fuel Claims for First, Second, and Third Calendar Quarters of 2022; Alternative Fuel Mixture Claims for First and Second Calendar Quarters of 2022
- Section 45Z, Notice 2024-49, Section 45Z Clean Fuel Production Credit; Registration