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Probably not in any measurable way yet. Section 45Z of the federal tax code pays producers of clean transportation fuels. It does not pay fertilizer makers, and it does not pay farmers for buying or applying fertilizer. Its only route to farm nutrient practices is indirect: certain agricultural practices can lower the calculated emissions of the crops and manure that go into a qualifying fuel, which can affect the size of the credit on that fuel. As of October 8, 2026, the statutory text and IRS materials do not estimate any resulting change in fertilizer prices, production, or adoption.
What 45Z pays for
Section 45Z is a federal income-tax credit for producers of qualifying clean transportation fuels. The statute defines a transportation fuel as fuel suitable for use in a highway vehicle or aircraft, with lifecycle emissions no greater than 50 kilograms of carbon dioxide equivalent per million British thermal units (kg CO2e/MMBtu). That ceiling reflects the statutory text as amended by Congress in 2025.
Eligibility depends on several conditions beyond the emissions ceiling:
- The fuel must be produced at a qualified facility, which the statute defines by reference to transportation-fuel production.
- The producer must meet the applicable registration requirements.
- The fuel must be sold in a qualifying sale.
- The fuel must meet the applicable emissions and other requirements.
The IRS describes the credit as applying to qualifying fuel produced and sold between January 1, 2025 and December 31, 2029. Those dates come from the IRS program description, and any extension after 2029 would depend on future legislation rather than on current guidance.
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How the credit amount is set
The credit is calculated from an applicable amount per gallon or gallon equivalent, multiplied by an emissions factor. The emissions factor is what links the credit to farming. In a September 8, 2026 release, the IRS stated: “The credit amount generally depends on a fuel’s lifecycle greenhouse gas emissions rate.” The lower a fuel’s lifecycle rate, the more the emissions factor can contribute to the credit, so anything that lowers the rate on paper matters to the calculation.
Where fertilizer enters the picture
The connection runs through agricultural feedstocks, not through fertilizer sales or fertilizer factories. IRS Notice 2026-53 describes how certain low-carbon agricultural practices can be counted in the emissions calculation for fuel feedstocks. The counting uses the 45Z-specific Feedstock Carbon Intensity Calculator and is subject to USDA technical guidelines and documentation.
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The notice requires substantiation. Nutrient applications, and any measurable nutrient sources and removals entered into the calculator, must be documented. A farm that reports lower nitrogen losses or more nutrient recycling therefore needs records that support those numbers. Assertions alone are not enough.
Manure-derived fuels
The notice also describes distinct emissions rates for transportation fuels derived from specified animal manures. This is the most direct agricultural pathway in the guidance, because manure is a waste input whose handling can change the calculated rate. These rates apply to eligible fuels under the notice’s terms. They do not extend the credit to manure as a fertilizer product.
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- OUTDOOR CONTAINER USE: Use this organic potting mix with all types of outdoor container plants, including flowers, vegetables, herbs, annuals, and perennials
- HOW TO USE: To plant in pots, fill the container partially full with this potting soil for outdoor plants, place the plant in the pot after loosening the root ball, cover with more mix and water thoroughly
- COVERAGE: One 16 qt. bag of Miracle-Gro Organic Outdoor Potting Mix fills one 12-inch pot with garden soil for containers (amounts may vary based on the size of the root ball)
Transition treatment for nutrient budgets
For fuels produced in 2025 and 2026, the notice describes transition treatment of certain nutrient-budget requirements. Producers therefore do not face the full nutrient-budget standard for those early years under the notice’s terms. Later production falls under the standard requirements, so the transition should not be read as a permanent exemption.
Why this is still a fuel-credit mechanism
Every provision above is an emissions-accounting rule for a fuel. The credit flows to the fuel producer, and the farm practice matters only insofar as it changes the fuel’s measured emissions. Fertilizer is not turned into a qualifying transportation fuel by any of these provisions.
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- Contains natural ingredients to feed microbes in the soil
- Specially formulated with micronutrients to help plants grow strong and produce more fruits and vegetables versus unfed plants
- Calcium helps form stronger cell walls, producing better quality and longer-lasting fruits and vegetables. Plus, it helps prevent disorders in edible crops commonly associated with calcium deficiency.
- Feeds up to 3 months; For use in ground and in containers
- Now contains natural ingredients that helps feed and nourish above and below soil, for even better quality and longer lasting fruits and vegetables versus unfed plants
Why the link is narrow
The statute’s definition of a qualified facility is built around transportation-fuel production. It also excludes certain facilities that receive specified overlapping credits, including the clean-hydrogen credit under section 45V. Ammonia plants, which are the largest industrial users of hydrogen for fertilizer, therefore cannot be treated as 45Z facilities on the basis of their fertilizer output. That scope rules out reading section 45Z as a credit for fertilizer or ammonia manufacturing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Direct eligibility versus indirect accounting
The table below separates what the statute and guidance establish from what they leave open.
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- FOR ALL PLANTS: Use this all-purpose plant food outdoor or indoor to feed container plants or plants in outdoor in-ground and raised bed gardens, including flowers, vegetables, and herbs
- APPLICATION: Apply this continuous release garden product evenly onto the soil and work into the top 1-3 inches of soil for in-ground plants, or lightly work into the soil of established container plants; water to start feeding; reapply every 3 months
- NOURISHES ABOVE & BELOW THE SOIL: Indoor and outdoor plant food contains natural ingredients to feed soil microbes that break down the ingredients into nutrients that support root strength and development which increases water efficiency
| Question | What the statute and IRS guidance establish | What they do not establish |
|---|---|---|
| Who receives the credit? | Producers of qualifying transportation fuel at a qualified facility | Any payment to fertilizer manufacturers or farmers |
| What is measured? | Lifecycle emissions of the fuel, which set the emissions factor | Fertilizer manufacturing emissions as a credit input |
| How do farm practices enter? | Through the 45Z Feedstock Carbon Intensity Calculator under Notice 2026-53, subject to USDA guidelines | How much any practice changes the fertilizer market |
| What proof is required? | Substantiation of nutrient applications and measurable nutrient sources and removals | Whether farms will adopt practices at scale |
| Time window | Fuel produced and sold January 1, 2025 through December 31, 2029, per the IRS | Treatment of fuel produced after 2029 |
What is not established
No official IRS or statutory material available as of October 8, 2026 estimates how much 45Z changes fertilizer prices, fertilizer output, or nutrient practices on farms. Because no figure exists, the market effect should be treated as undetermined. It is not zero, and it is not a demonstrated benefit.
Specific rules are also time-sensitive. Annual emissions tables, emissions models, and USDA implementation details can change. Anyone relying on the credit for a tax position or a business decision should check the current IRS and USDA guidance before acting on the numbers above.
How to test a “greener fertilizer” claim
When a company or project cites 45Z as a reason its fertilizer is lower-emissions, the following checks separate documented mechanics from marketing:
Quick Recap
- Is the claimed benefit tied to a fuel producer’s emissions calculation, or to the fertilizer product itself?
- Does the claim cite the Feedstock Carbon Intensity Calculator or a specific provision of Notice 2026-53?
- Is there a record of nutrient applications and measured sources and removals that a reviewer could check?
- Does the claim quantify a change in price, output, or adoption? If not, it is describing a mechanism, not a measured market result.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
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