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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteSome farm practices helped feedstocks qualify for a sustainable aviation fuel (SAF) tax-credit pathway under guidance reported in 2024. That was the earlier Section 40B framework, not a complete checklist for today’s Section 45Z credit. For fuel produced in 2025–2029, farm practices may affect a fuel producer’s emissions calculation only under 45Z’s current technical, recordkeeping and verification rules.
What did the 2024 report say about farm practices?
Chuck Abbott’s May 1, 2024 Agriculture.com report covered federal guidance for the Section 40B SAF tax credit and fuel produced in 2022–2024. It said corn-derived SAF feedstock could qualify automatically when corn was grown using no-till, cover crops after harvest and enhanced-efficiency fertilizer. For biodiesel-derived SAF, it cited no-till and cover crops. These were practices described under that earlier framework; they are not, by themselves, a current 45Z eligibility checklist.
The report also reflected competing concerns about how accessible those rules would be. Agriculture Secretary Tom Vilsack called recognition of climate benefits from climate-smart practices “an important day.” The Renewable Fuels Association said it wanted 45Z implemented to let farmers and ethanol producers participate broadly. White House climate adviser John Podesta described SAF as key to aviation decarbonization.
Figures reported at the time
The Agriculture.com article reported that cover crops were planted on 15 million acres and enhanced-efficiency fertilizer was applied on 70 million acres annually, citing a USDA economist. It also reported USDA figures of 94.6 million acres of corn and 83.6 million acres of soybeans; that about 35% of the corn crop went to ethanol; and that more than half of soybean oil went to biofuels. These are figures as reported in 2024, not verified current measurements.
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The article described an administration goal of 3 billion gallons of SAF production by 2030. It attributed to John Podesta the statements that commercial airlines used 10% of U.S. transportation fuel and emitted 2–3% of U.S. carbon emissions. Those figures likewise reflect the 2024 report’s account, not a current statistical update.
How does today’s 45Z credit differ?
As of October 8, 2026, the IRS describes Section 45Z as an income tax credit for qualifying clean transportation fuel produced in the United States and sold from January 1, 2025, through December 31, 2029. It covers SAF and non-SAF transportation fuel. The relevant agricultural practices, claimant rules and evidence requirements are different from the narrow 40B practices highlighted in the 2024 account.
| Question | 2024 40B account | Current 45Z framework |
|---|---|---|
| Covered period | Guidance discussed fuel produced in 2022–2024, according to Agriculture.com’s May 1, 2024 report. | Qualifying fuel produced and sold January 1, 2025–December 31, 2029, according to the IRS 45Z overview. |
| Farm practices and emissions | No-till, cover crops and enhanced-efficiency fertilizer for corn-derived SAF; no-till and cover crops for biodiesel-derived SAF, as reported by Agriculture.com in 2024. | Qualifying practices may be reflected in emissions calculations if USDA technical guidelines and applicable chain-of-custody, audit, verification and substantiation standards are met, under IRS Notice 2026-53. |
| Feedstock geography | Not stated in the Agriculture.com report summary. | For fuel produced after December 31, 2025, feedstocks must be exclusively produced or grown in the United States, Mexico or Canada, according to the IRS 45Z overview. |
| Registration and claimant | Not stated in the Agriculture.com report summary. | The fuel producer must be registered when the fuel is produced. The IRS directs registration on Form 637 under activity letter CA for SAF or CN for non-SAF fuel, as applicable, and claiming on Form 7218 with the tax return. |
| Emissions methodology | Not stated in the Agriculture.com report summary. | The September 2026 DOE 45ZCF-GREET manual explains the lifecycle emissions methodology used for applicable calculations. |
When can agricultural practices affect a 45Z calculation?
Under IRS Notice 2026-53, a qualifying agricultural practice can be reflected in the emissions calculation when it satisfies USDA technical guidelines and the related chain-of-custody, audit, verification and substantiation standards. That means a practice is not enough on its own: the pathway and emissions calculation must be supported by the required evidence. The 2024 list of no-till, cover crops and enhanced-efficiency fertilizer should not be treated as proof that an individual crop or fuel pathway qualifies under 45Z.
The notice provides transition treatment for certain nutrient-budget requirements for fuel produced in 2025 and 2026. It does not eliminate the need to substantiate nutrient applications and inputs used in the calculator. Farmers and other suppliers should therefore retain the records needed to support the practices and inputs attributed to their feedstock; the applicable rules, records and verification depend on the pathway.
Who claims the credit—and what does a farmer need to establish?
The IRS frames 45Z around the registered fuel producer. A farmer does not become the claimant merely by adopting a practice. A farmer supplying feedstock may contribute information needed to support the producer’s pathway and emissions calculation, but the producer’s registration, production and sale conditions, and supporting documentation govern the claim.
- For the fuel producer: confirm the fuel category and pathway, register under the applicable Form 637 activity letter when the fuel is produced, calculate emissions using the applicable methodology, and file Form 7218 with the tax return to claim the credit.
- For a feedstock supplier: keep reliable records of relevant practices, nutrient applications and inputs, and be prepared to support chain-of-custody and verification requirements if the producer’s calculation relies on that information.
- For fuel produced after December 31, 2025: confirm that feedstocks meet the U.S., Mexico or Canada production-or-growth requirement.
The September 2026 DOE 45ZCF-GREET manual describes lifecycle emissions methodology; it does not make a farm practice an automatic credit entitlement. Credit value depends on statutory rules, emissions rate and other eligibility conditions. The DOE manual reports a 2025 SAF amount of $1.75 per gallon when wage and apprenticeship requirements are met, with a lower amount when they are not. That 2025 figure is year-specific and conditional, not a guaranteed or universal 2026 amount.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What should readers take from the 2024 headline now?
The headline’s “for some” remains important: farm practices can matter, but the 2024 story was about a past 40B guidance framework. For the current 45Z period, practices may contribute to a producer’s emissions calculation only when the current technical and evidentiary requirements are met. Eligibility is pathway-specific, the producer is the claimant, and no single practice list replaces checking the controlling IRS and USDA rules.
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