Data / Federal rules / 2026-02246
Section 45Z Clean Fuel Production Credit
The Internal Revenue Service published this proposed rule in the Federal Register on February 4, 2026. Comments closed on April 6, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-02246
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- February 4, 2026
- Comments due
- April 6, 2026
- Dates
- 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.
- Docket
- REG-121244-23
- Regulation ID (RIN)
- 1545-BR30
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 48
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 48
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in February 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.