Tax & Finance

IRS schedules public hearing on proposed clean fuel production credit rules

🇺🇸United States··Proposed Rule·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

The IRS is holding a public hearing on proposed rules for the Section 45Z clean fuel production credit. The rules would spell out who can claim the credit, how emissions rates are measured, and what certification and registration steps producers must follow. For fuel producers, refiners, and other companies in the clean fuel supply chain, this is a sign that compliance rules are moving forward. The hearing has been expanded to three days, and anyone who wants to attend or speak had to meet earlier submission deadlines.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Sets a public hearing on proposed Section 45Z clean fuel production credit rules
  • Indicates the rules will cover credit eligibility, emissions rates, and certification/registration requirements
  • Extends the hearing to three days and gives attendance instructions for in-person and telephone participation

Obligations

What this law requires

low

Individuals who want to attend the IRS public hearing in person without testifying must email [email protected] to have their name added to the building access list, using a subject line that includes REG-121244-23 and the phrase 'ATTEND In Person.'

individual attendeesfuel producers and other interested parties wishing to attend
by 5:00 p.m. ET on May 22, 2026
operational
low

Individuals who want to attend the IRS public hearing by telephone without testifying must email [email protected] to receive the telephone number and access code, using a subject line that includes REG-121244-23 and the phrase 'ATTEND Hearing Telephonically.'

individual attendeesfuel producers and other interested parties wishing to attend
by 5:00 p.m. ET on May 22, 2026
operational
low

Individuals requesting special assistance for the public hearing because of a disability must contact the Publications and Regulations Section by email to [email protected] or by telephone at (202) 317-6901.

individuals with disabilitiespublic hearing participants
by May 21, 2026
operational
medium

Persons who wished to present oral comments at the public hearing were required to submit an outline of the topics to be discussed and the time to be devoted to each topic.

commentersindustry stakeholders seeking to testify
by April 6, 2026
reporting
medium

Persons who wished to present oral comments at the public hearing had to make a timely request to testify in order to receive telephone access details for telephonic testimony.

commentersindustry stakeholders seeking to testify
by April 6, 2026
operational

Affected Parties

clean fuel producersrefiners and fuel supply chain companies

Tags

IRS,clean fuel production credit,Section 45Z