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What the December 2024 report said
Reuters reported that Biden administration officials would not finalize the full set of new guidelines for the clean-fuel production credit before leaving office in January 2025. The account cited three unnamed sources and described disagreements over policy details. Treasury’s position, as Reuters reported it, was that the department anticipated issuing guidance before January 20 to enable producers to access the credit in 2025. The report therefore concerned the timing and completeness of guidance at the end of the administration, not whether Congress had created the credit.
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The credit was part of a broader effort to encourage lower-emissions transportation fuels. Reuters reported that President Biden’s plan set a goal of producing 3 billion gallons of sustainable aviation fuel by 2030; that was a target, not a confirmed production outcome. Reuters also described air travel as accounting for around 2.5% of global greenhouse-gas emissions. Those figures provide the context reported at the time, rather than a current assessment of aviation emissions or SAF production.
What the 45Z credit is—and who may claim it
Section 45Z is the Clean Fuel Production Credit. IRS guidance describes it as a credit for eligible domestic production and sale of transportation fuel in two broad categories: sustainable aviation fuel (SAF) and non-SAF transportation fuel. It is aimed at qualifying producers, not consumers buying fuel. The IRS says the credit covers qualifying production and sales from January 1, 2025, through December 31, 2029, subject to statutory requirements and later amendments. IRS: Clean Fuel Production Credit
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- The 2024 ERG guide helps satisfy 49 CFR 172.602 DOT requirement. This requirement states that hazmat shipments be accompanied by emergency response info.
- Pocketbook aids in emergency preparedness, planning, and training with ERGs numerically indexed and color-coded to help emergency responders find vital information fast.
- 2024 Updates: The Pipeline and Hazardous Materials Safety Administration (PHMSA) released a comprehensive summary of updates. Most significantly a QR code on the back cover that provides access to critical incident reporting information.
- Other changes for 2024 have been made to continue to provide the most accurate emergency response information to help all front-line persons and all first responders stay safe during transportation emergencies.
- Specifications: 4" x 5 1/2" Pocketbook Size, English, Spiralbound. Copyright 2024.
Eligibility depends on the producer, facility, fuel, production date, sale, and applicable emissions rules. A producer must be registered with the IRS at the time of production. The IRS describes registration on Form 637 and claiming the credit on Form 7218 with the producer’s income tax return; Form 7218 instructions call for facility-level reporting. These are not guarantees that a particular operation or gallon qualifies. IRS: Instructions for Form 7218 (12/2025)
How the credit amount is determined
The calculation has two distinct parts: an applicable amount per gallon or gallon equivalent, and an emissions factor based on the fuel’s emissions rate. The amount varies by fuel category and whether prevailing-wage and apprenticeship requirements are met. The emissions factor reflects the fuel’s emissions rate under applicable IRS methods and tables, so a base amount alone does not determine the final credit.
For 2025, the Form 7218 instructions give these base amounts before inflation adjustment:
| Fuel category | Wage and apprenticeship requirements not met | Requirements met |
|---|---|---|
| Non-SAF transportation fuel | $0.20 per gallon or gallon equivalent | $1.00 per gallon or gallon equivalent |
| Sustainable aviation fuel | $0.35 per gallon or gallon equivalent | $1.75 per gallon or gallon equivalent |
The instructions state that inflation adjustment makes the 2025 amounts range from $0.21 to $1.86 per gallon or gallon equivalent, depending on category and wage and apprenticeship status. These are 2025 figures, not a statement of current-year rates. For the emissions calculation and filing details, consult the Form 7218 instructions and the IRS’s applicable emissions-rate guidance.
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What happened after the Biden administration’s deadline
Later IRS materials show that Section 45Z implementation continued. The IRS published Notice 2025-10 concerning proposed rules and comments, Notice 2025-11 addressing emissions rates, and additional guidance and proposed regulations. In February 2026, Treasury and the IRS announced proposed regulations under the One Big Beautiful Bill Act. In a later announcement concerning Notice 2026-53, the IRS said those proposed rules remained under final consideration at the time of that notice. Proposed regulations are not final regulations; for any decision that depends on their status, check the latest Treasury, IRS, or Federal Register action. IRS and Treasury: February 3, 2026 proposed regulations · IRS: Notice 2026-53 announcement
The later changes matter because the credit’s rules are not frozen at the version anticipated in December 2024. IRS materials describe changes under the One Big Beautiful Bill Act, including a December 31, 2029 termination date, feedstock-origin limits, changed treatment of SAF, and updated emissions-rate rules. For fuel produced after December 31, 2025, current IRS information says qualifying feedstocks must be produced or grown in the United States, Mexico, or Canada; consult the current statute and IRS guidance for the exact requirements and exceptions.
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- The 2024 ERG guide helps satisfy 49 CFR 172.602 DOT requirement. This requirement states that hazmat shipments be accompanied by emergency response info. Comes with a pack of 10 pocketbooks.
- Pocketbook aids in emergency preparedness, planning, and training with ERGs numerically indexed and color-coded to help emergency responders find vital information fast.
- 2024 Updates: The Pipeline and Hazardous Materials Safety Administration (PHMSA) released a comprehensive summary of updates. Most significantly a QR code on the back cover that provides access to critical incident reporting information.
- Other changes for 2024 have been made to continue to provide the most accurate emergency response information to help all front-line persons and all first responders stay safe during transportation emergencies.
- Specifications: 4" x 5 1/2" Pocketbook Size, English, Spiralbound. Copyright 2024. Comes with a pack of 10 pocketbooks.
What the delay meant for producers—and for individuals
For a fuel producer, the practical issue in late 2024 was uncertainty about when complete guidance would arrive and how the rules would apply to a facility, fuel pathway, feedstock, and emissions calculation. Registration timing, facility-level filings, prevailing-wage and apprenticeship criteria, and emissions-rate treatment can all affect compliance or the amount claimed. Producers should use current IRS instructions and notices for the relevant production year rather than relying on the December 2024 report or a 2025 amount for a later year.
For most personal-finance readers, Section 45Z is not a tax credit to claim on an individual return and is not a rebate for purchasing fuel. It is a business tax provision for qualifying fuel production. Its broader effects may concern investment and production in clean transportation fuels, but the cited materials do not establish a specific effect on household fuel prices.
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Quick Recap
Sources
- Reuters report republished by Agriculture.com/Successful Farming, December 3/4, 2024
- IRS overview: Clean Fuel Production Credit
- IRS Instructions for Form 7218 (12/2025)
- Treasury and IRS announcement of proposed regulations, February 3, 2026
- IRS Notice 2026-53 announcement
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