Notice2025-13912
Notice of Intent To Publish the 45Z Emissions Value Request Process
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 24, 2025
Issuing agencies
Energy Department
Abstract
The U.S. Department of Energy (DOE) provides notice of intent to publish the Emissions Value Request Process in support of the U.S. Department of the Treasury's (Treasury) and Internal Revenue Service's (IRS) administration of the clean fuel production credit. Additionally, DOE invites public comment on a proposed collection of information that DOE is developing for submission to the Office of Management and Budget (OMB) for clearance, pursuant to the Paperwork Reduction Act of 1995.
Full Text
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<title>Federal Register, Volume 90 Issue 140 (Thursday, July 24, 2025)</title>
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[Federal Register Volume 90, Number 140 (Thursday, July 24, 2025)]
[Notices]
[Pages 34855-34857]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-13912]
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DEPARTMENT OF ENERGY
Notice of Intent To Publish the 45Z Emissions Value Request
Process
AGENCY: Office of Energy Efficiency and Renewable Energy, Department of
Energy.
ACTION: Notice of intent and request for comments.
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SUMMARY: The U.S. Department of Energy (DOE) provides notice of intent
to publish the Emissions Value Request Process in support of the U.S.
Department of the Treasury's (Treasury) and Internal Revenue Service's
(IRS) administration of the clean fuel production credit. Additionally,
DOE invites public comment on a proposed collection of information that
DOE is developing for submission to the Office of Management and Budget
(OMB) for clearance, pursuant to the Paperwork Reduction Act of 1995.
DATES: Written comments must be received by September 22, 2025.
ADDRESSES: Written comments may be sent to John Cabaniss, 1000
Independence Ave. SW, Washington, DC 20585, 202-287-5531, or by email
at <a href="/cdn-cgi/l/email-protection#2a6f6f786f756843454f444f584d536a4f4f044e454f044d455c"><span class="__cf_email__" data-cfemail="ca8f8f988f9588a3a5afa4afb8adb38aafafe4aea5afe4ada5bc">[email protected]</span></a>.
FOR FURTHER INFORMATION CONTACT: A copy of this information collection
request, with applicable supporting documentation, may be obtained by
contacting John Cabaniss at <a href="/cdn-cgi/l/email-protection#c98c8c9b8c968ba0a6aca7acbbaeb089acace7ada6ace7aea6bf"><span class="__cf_email__" data-cfemail="d2979780978d90bbbdb7bcb7a0b5ab92b7b7fcb6bdb7fcb5bda4">[email protected]</span></a> or 202-287-5531.
Communication via email is preferred.
SUPPLEMENTARY INFORMATION: As part of the Inflation Reduction Act of
2022 (Pub. L. 117-169), Congress created a tax credit for clean
transportation fuel production (section 45Z credit). The amount of the
credit is determined, in part, by the lifecycle greenhouse gas
emissions rate of the production of the transportation fuel. On January
10, 2025, Treasury and the IRS issued a notice of intent to propose
regulations addressing the clean fuel production credit determined
under section 45Z, which applies to eligible transportation fuel
produced domestically after December 31, 2024, that is sold by December
31, 2027. Notice 2025-10. In a companion notice issued on January 10,
2025, Treasury and IRS provide initial guidance on emissions rates
under the section 45Z credit, including an initial table that sets
forth emissions rates for similar categories and types of fuel as
required under section 45Z(b)(1)(B). Notice 2025-11.
Section 45Z(b)(1)(D) provides that for any transportation fuel for
which an emissions rate has not been established under section
45Z(b)(1)(B), a taxpayer producing such type or category of fuel may
file a petition with the Treasury Secretary for determination of a
provisional emissions rate (PER). As provided in Notice 2025-10 and
Notice 2025-11, Treasury and the IRS intend to provide guidance at a
later time related to the PER petition process, including the process
for obtaining an emissions value from the DOE that a taxpayer
requesting a PER (i.e., applicant) will use to request a PER
determination. The IRS will not accept requests for PER determinations
for the section 45Z credit, and the DOE will not issue emissions
values, until after such guidance is published.
I. DOE Emissions Value Request Process
For purposes of the section 45Z PER process, an emissions value is
a value obtained from DOE setting forth DOE's analytical assessment of
the lifecycle greenhouse gas emissions rate associated with the
production of a type of transportation fuel using a particular primary
feedstock and pathway. DOE anticipates providing an emissions value
request process similar to that provided for the tax credit for clean
hydrogen production (Internal Revenue Code section 45V).\1\ DOE
contemplates that an applicant would complete a front-end engineering
and design (FEED) study or similar indicia of project maturity, as
determined by the DOE, prior to requesting an emissions value from DOE.
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\1\ DOE guidance on the section 45V Emissions Value Request
process is available at <a href="https://www.energy.gov/eere/45v-emissions-value-request">https://www.energy.gov/eere/45v-emissions-value-request</a>.
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[[Page 34856]]
A. FEED Study
The DOE has initially determined that a FEED study completed based
on an Association for Advanced Cost Engineering (AACE) Class 3 Cost
Estimate is necessary to sufficiently indicate commercial project
maturity for robust emissions analysis. DOE seeks comments on whether
alternative appropriate methods for demonstrating project readiness
exist.
B. Emissions Value Request
In order to request an emissions value from the DOE for a given
fuel, DOE is considering a requirement for applicants to submit the
following information to the DOE: (1) specific sections of the FEED
study, as described in the DOE's section 45Z Emissions Value Request
process instructions (Instructions; discussed in Section III of this
document); and (2) a completed section 45Z Emissions Value Request
Form, as described in the Instructions. Additionally, the Emissions
Value Request may contain any additional information that may be
beneficial to DOE in completing a lifecycle GHG analysis of the fuel
for which the applicant is requesting an emissions value. Such
additional information would be optional, and the applicant's Emissions
Value Request would be considered complete regardless of whether any
additional information is provided.
In order to file an Emissions Value Request Application, applicants
would first be required to send an email to a designated DOE email
stating their intent to submit an Emissions Value Request and the name
of the applicant's organization. The DOE would then send the applicant
an email with a link to a secure folder to which the applicant would
upload the Emissions Value Request.
II. Request for Comments
Comments are requested on the DOE's contemplated Emissions Value
Request process, including (1) whether additional procedures should be
implemented to effectuate the Emissions Value Request process; (2)
information to be collected and whether additional information should
be considered by DOE in evaluating an Emissions Value Request; and (3)
any other aspects of the Emissions Value Request process.
III. Paperwork Reduction Act
The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (PRA)
generally requires that a Federal agency obtain the approval of OMB
before collecting information from the public, whether such collection
of information is mandatory, voluntary, or required to obtain or retain
a benefit. A Federal agency may not conduct or sponsor, and a person is
not required to respond to, a collection of information unless the
collection of information displays a valid control number.
The collection of information described in this document would
include reporting and third-party disclosure requirements. This
collection is necessary for certain fuel producers to obtain an
emissions value which they may use to petition the IRS for a PER in
order to claim the section 45Z credit. This information would generally
be used by the DOE to assist applicants in obtaining their emissions
values and may be provided to the IRS for tax compliance purposes.
This document addresses a collection of information related to
submitting an Emissions Value Request and supporting documentation to
DOE to enable DOE to provide an analytical assessment of the lifecycle
GHG emissions of the applicant's fuel production. Prior to the opening
of the Emissions Value Request process, DOE will publish on its website
Instructions for submitting an Emissions Value Request and other
application material.
The Emissions Value Request will require that applicants provide
specific sections of a FEED Study based on an AACE Class 3 Cost
Estimate and other detailed fuel production and emissions information.
The information submitted with Emissions Value Request Applications
would allow the DOE to prepare its analytical assessments of the
production of a type of transportation fuel using a particular primary
feedstock and pathway for which applicants are requesting emissions
values, which are necessary for fuel producers whose fuel's type,
pathway, or primary feedstock is not included in the applicable section
45Z emissions rate table published by Treasury and IRS.
To assist with the collection of information, the DOE will provide
administration services for the Emissions Value Request process. Among
other things, the DOE will utilize an electronic file sharing system to
receive and review Emissions Value Requests and to provide Calculated
Emissions Value Letters to applicants. The DOE may provide information
received or developed by the DOE to the IRS. These collection
requirements will be submitted to OMB under 1910-NEW for review and
approval in accordance with 5 CFR 1320.10. The likely respondents are
businesses and individuals.
A summary of paperwork burden estimates for the Emissions Value
Request process is as follows:
Estimated number of respondents: 200.
Estimated burden per response: 40.
Estimated frequency of response: 1.
Estimated total burden hours: 8,000.
Comments are requested on the collection requirements for the DOE's
Emissions Value Request process. Written comments for the proposed
information collection should be submitted to the point of contact
specified in the ADDRESSES section of this document by the date
specified in the DATES section of this document.
Comments are specifically requested concerning:
1. Whether the proposed collection of information is necessary for
the proper performance of the functions of DOE, including whether the
information will have practical utility.
2. The accuracy of the estimated burden associated with the
proposed collection of information.
3. How the quality, utility, and clarity of the information to be
collected may be enhanced.
4. How the burden of complying with the proposed collection of
information may be minimized, including through the application of
automated collection techniques or other forms of information
technology.
5. Estimates of capital costs and costs of operation, maintenance,
and purchase of services to provide the requested information.
Once approved by OMB under the DOE OMB Control Number 1910-NEW and
the Emissions Value Request process is open, notice will be given in
the Federal Register.
Signing Authority
This document of the Department of Energy was signed on July 21,
2025, by Lou Hrkman, Principal Deputy Assistant Secretary Office of
Energy Efficiency and Renewable Energy, pursuant to delegated authority
from the Secretary of Energy. That document with the original signature
and date is maintained by DOE. For administrative purposes only, and in
compliance with requirements of the Office of the Federal Register, the
undersigned DOE Federal Register Liaison Officer has been authorized to
sign and submit the document in electronic format for publication, as
an official document of the Department of Energy. This administrative
process in no way alters the legal effect of this document upon
publication in the Federal Register.
[[Page 34857]]
Signed in Washington, DC, on July 21, 2025.
Jennifer Hartzell,
Alternate Federal Register Liaison Officer, U.S. Department of Energy.
[FR Doc. 2025-13912 Filed 7-23-25; 8:45 am]
BILLING CODE 6450-01-P
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