The Clean Fuel Production Tax Credit (Internal Revenue Code Section 45Z) was established under the Inflation Reduction Act of 2022 (Public Law 117-169), and amended by the One, Big, Beautiful Bill Act (Public Law 119-21). The amount of the tax credit is determined, in part, by the lifecycle greenhouse gas emissions rate of the transportation fuel.
Transportation fuel producers seeking to claim the tax credit must obtain the lifecycle greenhouse gas emissions rate of their transportation fuel using the applicable emissions rate table published for section 45Z, or by petitioning the Secretary of Treasury for a provisional emissions rate (PER) if the fuel’s type, primary feedstock, or pathway is not included in the applicable emissions rate table. The Treasury and IRS issued Notice 2025-10 (January 2025), Section 45Z Clean Fuel Production Credit; Request for Public Comments, which provided that an applicant seeking a PER must follow the latest procedures for obtaining a PER as published by the Secretary Treasury in the section 45Z regulations and in the Internal Revenue Bulletin, including the process for obtaining an emissions value from the Department of Energy (DOE) that is used by the applicant to request a PER determination. On February 4, 2026, the Treasury and IRS published a Notice of Proposed Rulemaking, which proposed the procedures a taxpayer must follow to request a PER determination (91 FR 5160, 5173). The U.S. Department of Energy’s (DOE) Alternative Fuels and Feedstocks Office released a pre-publication draft of a federal register notice announcing the Emissions Value Request (EVR) process for the 45Z fuel production tax credit.
Fuel producers of a fuel not established in the applicable emissions rate table may apply to DOE for an emissions value. The 45Z Emissions Value Request Process is the process through which fuel producers may obtain this emissions value from DOE, and which they may then utilize to petition the Secretary of the Treasury for a PER.
DOE is declining to review applications that are not responsive. Nonresponsive applications may include those for which DOE review and/or issuance of an emissions value could be unnecessary or misleading given significant outstanding questions regarding how lifecycle emissions analysis of the pathway will be addressed in final 45Z regulations, and/or inconsistency of the pathway with proposed regulations. For example, DOE will not review applications based on challenges to background data associated with a pathway or primary feedstock.
As outlined in a notice of intent and request for comment issued by DOE (90 FR 34855; July 24, 2025), an applicant may only request an emissions value after having completed a front-end engineering and design (FEED) study or similar indication of project maturity, as determined by DOE, such as project specification and cost estimation sufficient to inform a final investment decision. DOE has determined, at this time, that the engineering information/analyses consistent with that resulting from a FEED study completed based on an Association for the Advancement of Cost Engineering (AACE) Class 3 Cost Estimate sufficiently indicates the commercial project maturity necessary for robust emissions analysis. If DOE later determines that other indicators of project maturity (other than the information/analyses produced under a Class 3 FEED study) are viable, DOE will update the procedures described on this website accordingly.
While a FEED study is a cost estimate, it can provide a sufficiently detailed engineering basis to identify and quantify the energy and material inputs and outputs in the production of a transportation fuel for a specified feedstock and pathway. A Class 3 FEED study identifies production equipment and processes, including equipment and processes associated with receiving and pre-treatment of feedstock, conversion, upgrading and refining, utility systems, and ancillary systems.
Additionally, the engineering information/analysis resulting from Class 3 FEED studies reflects more mature projects, and as such, being more robust, is likely to facilitate faster reviews and to serve as a better indicator of actual fuel production. Class 3 FEED studies can be conducted sooner in a project timeline and are generally less detailed or time-consuming than a Class 1 or 2 FEED study. Further, Class 3 FEED studies are likely to be conducted by a majority of developers of transportation fuels facilities across pathways, given how complex and capital intensive these facilities are.
Applicants are not required to generate a new Class 3 Feed Study for applications involving modifications to existing lines or use of novel feedstock to existing production lines. As noted, Class 3 FEED studies are likely to be conducted by a majority of developers of transportation fuels facilities across pathways, given how complex and capital intensive such facilities can be. For applications related to modifications to existing lines or the use of novel feedstocks, applicants can submit the FEED study initially prepared for the facility with relevant changes/updates indicated.
In order to request an emissions value from DOE, stakeholders must follow the Emissions Value Request Application Instructions to submit to DOE all material requested, including:
- Engineering information/analyses consistent with the specified sections of the FEED study, and
- A completed 45Z Emissions Value Request Form
In addition to the required documents, an applicant also has the option to include additional information that may be beneficial in completing lifecycle analysis of the transportation fuel production pathway described in the Form and FEED study (or equivalent).
In order to submit this material to DOE, an applicant must first send an email to 45ZEmissionsRequest@doe.gov stating its intent to submit an Emissions Value Request Application to DOE as well as the name of the organization, with the subject line “Intent to Submit Emissions Value Request Application”. DOE will then send the applicant an email with a link to an online secure file sharing platform to which the applicant must upload the Emissions Value Request Application. If DOE has any follow-up questions regarding the material submitted, DOE will contact the email address provided in the Emissions Value Request Form.
An applicant should not include trade secrets or business-sensitive, proprietary, or otherwise confidential information in their application unless such information is necessary to meet the requirements listed above. If an application includes trade secrets or business-sensitive, proprietary, or otherwise confidential information, it is furnished to the federal government in confidence with the understanding that the information shall be used or disclosed by DOE only for evaluation of the application. Additionally, the information provided to DOE for the emissions value analysis may inform updates to 45ZCF-GREET model and the applicable emissions rate table. Information disclosed in these updates will be restricted to that which has been gained through other sources or anonymized information gathered through review of applications, and will not include any business-sensitive, proprietary, or otherwise confidential information that can be traced to a particular technology or company.
Such confidential business information, that is properly marked and identified, will be withheld from public disclosure to the extent permitted by law, including the Freedom of Information Act. Without assuming any liability for inadvertent disclosure, the Office of Critical Minerals and Energy Innovation will seek to limit disclosure of such information to its employees and to outside reviewers when necessary for review of the application, to the IRS, or as otherwise authorized by law. This restriction does not limit the federal government’s right to use the information if it is obtained from another source. Information submitted to DOE will be handled according to 10 CFR 1004.11.
If an applicant chooses to submit trade secrets or business-sensitive, proprietary, or otherwise confidential information, the applicant must provide two copies of the submission (e.g., FEED Study Content, Emissions Value Request Form). The first copy should be marked “non-confidential,” with the information believed to be confidential deleted. The second copy should be marked “confidential.”
DOE endeavors to review requests as quickly as possible. DOE is not establishing time constraints on its consideration of emissions value requests to avoid impeding an accurate and rigorous review of requests it receives and to avoid having to establish additional administrative processes. Additionally, because a properly filed PER petition would be deemed accepted by the IRS, and that the deemed acceptance would constitute the Treasury Secretary’s determination of the PER, an accurate and rigorous review by DOE is necessary. Variables that drive the timeline for application review include the volume of applications around a given pathway, complexity/ease of evaluating the fuel production pathway, and the commercial readiness of the pathway.
An applicant may submit additional information to DOE before DOE has completed its analysis. Applicants seeking a new emissions value after DOE has completed its analysis may reapply only if they wish to resubmit their application with new or revised technical information or clarifications related to the information previously submitted.
For any questions related to submitting information to the Emissions Value Request Process, please contact 45ZEmissionsRequest@doe.gov. DOE will only respond to questions regarding the process itself, as it is able. Questions about the section 45Z tax credit and eligibility for the tax credit should be directed to the IRS. DOE will not respond to questions about the section 45Z tax credit or eligibility for the tax credit.
Privacy Act Notice
As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress enacted Internal Revenue Code section 45Z, creating a tax credit for clean fuel production. The amount of the credit is determined, in part, by the lifecycle greenhouse gas emissions rate of the transportation fuel.
Transportation fuel producers that intend to claim the tax credit must determine the emissions rate of their transportation fuel either using the applicable emissions rate table, or by petitioning the Treasury Secretary for a provisional emissions rate (PER). A PER can only be requested for fuel types and/or categories for which the applicable emissions rate table does not establish an emissions rate. Producers of such fuels may apply to the DOE for an emissions value. They may then use this emissions value to file a petition with the Secretary of the Treasury for a PER. DOE’s authority to collect information from transportation fuel producers requesting an emissions value arises under section 45Z.
Requests for an emissions value and related information are owned by DOE. This information may be shared with or disclosed to various parties, including: (1) DOE’s employees and contractors for purposes of review and assessment of an emissions value by DOE and updates to the 45ZCF-GREET model; and (2) Treasury and IRS personnel for tax administration. For a full accounting of routine uses and other information pertaining to DOE’s management of records for this program, see DOE SORN DOE-82, Grant and Contract Records for Research Projects, Science Education, and Related Activities, published at 74 FR 994 (January 9, 2009).
Fuel producers whose fuel’s type, primary feedstock, or pathway is not included in the applicable emissions rate table are not required to request an emissions value from DOE, but an emissions value is necessary for such producers to request a PER and thereby claim a section 45Z tax credit. Failure to provide complete information may delay or prevent review of a request for an emissions value. Providing false or misleading information may subject the applicant to penalties.
Paperwork Reduction Act Burden Disclosure Statement
An agency may not conduct or sponsor, and persons are not required to respond to, a collection of information that is subject to the Paperwork Reduction Act unless the collection displays a valid OMB Control Number. The OMB Control Number for this collection of information is 1910-5216.
The time needed to complete and submit a request will vary depending on individual circumstances. The estimated average time is 40 hours, including the time for reviewing instructions, gathering and entering the data needed, and submitting the request.
Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Office of the Chief Information Officer, Enterprise Policy Development & Implementation Office, IM-22, Information Collection Management Program (OMB Control Number 1910-5216), U.S. Department of Energy, 1000 Independence Ave., SW, Washington, DC 20585; and to the Office of Management and Budget (OMB), OIRA, Paperwork Reduction Project (OMB Control Number 1910-5216), Washington, DC 20503.