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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchWhen Treasury and the IRS issued rules for the temporary Section 40B sustainable aviation fuel (SAF) tax credit on April 30, 2024, agriculture and biofuel groups welcomed federal recognition of farming practices in carbon scoring but criticized requirements they said could be difficult to apply across farms and regions. The credit’s eligible sale-or-use period ended before 2025; the current policy context is the separate Section 45Z Clean Fuel Production Credit.
What the April 2024 rules changed
The Treasury and IRS guidance set a lifecycle greenhouse-gas reduction threshold and a method for calculating emissions for the temporary Section 40B SAF credit. SAF had to achieve at least a 50% lifecycle greenhouse-gas reduction compared with petroleum jet fuel. The credit was $1.25 per gallon, with an additional one cent per percentage point of reduction above 50%, capped at $0.50 per gallon. Treasury’s April 30, 2024 announcement introduced the 40BSAF-GREET 2024 model for estimating lifecycle emissions.
The rules also piloted recognition of certain climate-smart agriculture (CSA) practices in feedstock emissions calculations. For corn ethanol-to-jet, the specified bundle included no-till, cover crops, and enhanced-efficiency fertilizer. For soybean-to-jet, it included no-till and cover crops. The agriculture provisions were part of the 40B rules for 2023 and 2024, not a permanent or currently open credit program.
How agriculture and biofuel groups responded
Industry reaction was mixed. Some groups welcomed federal recognition that farm practices can affect carbon intensity; others objected that requiring a bundle of practices could be impractical for particular farms or growing regions. The comments below reflect positions reported by Agriculture.com, not a consensus among all agriculture or biofuel organizations. Agriculture.com’s April 30, 2024 report collected the statements.
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Recognition of farming practices
Geoff Cooper, CEO of the Renewable Fuels Association, said: “We are encouraged that, for the first time ever, this carbon scoring framework will recognize and credit certain climate-smart agricultural practices,”
Emily Skor, CEO of Growth Energy, said: “This guidance crosses an important threshold in carbon modeling, recognizing for the first time that farming techniques can reduce the carbon intensity of crops, and, by extension, bioethanol production,”
Concerns about practice bundles
Josh Gackle, president of the American Soybean Association, highlighted regional constraints: “For growers like me here in North Dakota, short growing seasons and unpredictable fall weather make the cover crop requirement alone next to impossible,”
Brian Jennings, CEO of the American Coalition for Ethanol, welcomed the direction but objected to the design of the corn-feedstock rules: “While today’s announcement is a step in the right direction, ethanol-to-jet continues to face headwinds such as artificially inflated land use change penalties in 40B GREET and the initial all-or-none requirement to bundle three CSA [climate-smart agriculture] practices in order to produce qualifying corn ethanol feedstock for SAF,”
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One industry investment figure
The National Oilseed Processors Association (NOPA) reported that its members had invested over $6 billion since 2021, supporting a 1-billion-gallon increase in capacity and a 19% reduction in the soybean supply-chain carbon footprint. These are figures NOPA provided as reproduced by Agriculture.com; they are not independently verified here.
Why these rules are no longer available to claim
The 40B credit applied to qualifying mixtures sold or used after December 31, 2022, and before January 1, 2025. That window is closed. The IRS’s SAF credit overview describes the former program and its dates. The 2024 per-gallon amounts and 40BSAF-GREET model should not be treated as current rates or rules.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How the current Section 45Z framework differs
Section 45Z is the current clean-fuel policy context: it covers eligible domestically produced clean transportation fuel, including SAF, under a separate statutory credit and evolving emissions guidance. It is not simply an extension of the 40B credit. The comparison below distinguishes the former 40B rules from the 45Z facts described by the IRS.
| Policy feature | Former Section 40B SAF credit | Section 45Z update |
|---|---|---|
| Covered period | Qualifying mixtures sold or used after December 31, 2022, and before January 1, 2025, according to the IRS credit overview. | The IRS’s February 2026 release describes proposed regulations for eligible fuel produced after December 31, 2024, and sold by December 31, 2029. Those regulation details are proposed, not stated here as final. IRS February 2026 release. |
| Credit structure and SAF-specific rate | $1.25 per gallon base, plus one cent per percentage point of emissions reduction above 50%, up to $0.50 additional, under Treasury’s 2024 rules. | The amended law eliminated SAF’s special rate, according to the IRS February 2026 release. The sources cited here do not establish a single current 45Z rate for SAF. |
| Emissions method | 40BSAF-GREET 2024 was introduced to estimate lifecycle emissions under the 2024 guidance. | The IRS says 45Z implementation uses updated emissions tables and models. In September 2026, Notice 2026-53 supplied a 2026 emissions-rate table and guidance on regenerative agricultural practices and manure-derived fuels. IRS September 2026 release. |
| Feedstock origin | The 2024 pilot described CSA practices for corn and soybean feedstocks. | The IRS February 2026 release says amended 45Z limits feedstocks to those grown or produced in the United States, Mexico, or Canada. |
| Indirect land-use change | Jennings criticized land-use-change penalties in 40B GREET; this was his organization’s stated position. | The IRS February 2026 release says the amended law excludes indirect land-use-change emissions from rates. |
| Farm-practice treatment | The 40B pilot recognized specified practice bundles for corn and soybean feedstocks. | The IRS says Notice 2026-53 provides guidance on regenerative agricultural practices and a safe harbor for 2025 clean-fuel production. The notice also describes transition relief for some 2025 and 2026 production; later model updates were anticipated for poultry and beef manure. |
Because the February 2026 release concerns proposed regulations while the September 2026 notice is issued guidance, their legal status is not interchangeable. Producers assessing a specific fuel pathway or tax year should consult the applicable IRS notice, final rules if issued, and a qualified tax professional.
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