Section 45Z Clean Fuel Production Credit
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Feb. 4, 2026. Document 2026-02246. Updated Nov. 15, 2026.
- What it does
This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). These proposed regulations would provide rules for determining clean fuel production credits, including credit eligibility rules, emissions rates, and certification and registration requirements. In addition, the proposed regulations would amend three sets of final regulations: the elective payment election regulations and the credit transfer election regulations, to clarify language relating to ownership of clean fuel production facilities, and the Federal excise tax registration regulations, to make them clearer and more consistent with the clean fuel production credit registration requirements in these proposed regulations. The proposed regulations would affect domestic producers of clean transportation fuel, taxpayers that may claim a credit for a related producer's fuel, and excise tax registrants.
The Internal Revenue Service's summary, as published in the Federal Register.
- Before this
No earlier Federal Register document under regulation identifier 1545-BR30 since Jan. 1, 2025.
Since then:
- What happens next and when
Written or electronic comments must be received by April 6, 2026. The public hearing is being held on May 28, 2026, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by April 6, 2026. If no outlines are received by April 6, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on May 26, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-02246 |
|---|---|
| Action | Notice of proposed rulemaking and public hearing. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Feb. 4, 2026 |
| Comments close | April 6, 2026 |
| Regulation identifier (RIN) | 1545-BR30 |
| Docket | IRS-2026-0133 |
Source: the Federal Register (public domain). The document in the Federal Register