Emissions Value Request Process; Notice of Availability

Issuing agencies

Abstract

The U.S. Department of Energy (DOE) hereby provides notice of availability of 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 section 45Z Credit for Clean Fuel Production.

Full Text

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<title>Federal Register, Volume 91 Issue 199 (Friday, October 16, 2026)</title>
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[Federal Register Volume 91, Number 199 (Friday, October 16, 2026)]
[Notices]
[Page 65737]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21217]


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DEPARTMENT OF ENERGY


Emissions Value Request Process; Notice of Availability

AGENCY: Office of Critical Minerals and Energy Innovation, U.S. 
Department of Energy.

ACTION: Notice of availability.

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SUMMARY: The U.S. Department of Energy (DOE) hereby provides notice of 
availability of 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 section 45Z Credit for Clean Fuel 
Production.

ADDRESSES: The Department of Energy's section 45Z Emissions Value 
Request Process for use in obtaining an emissions value in support of a 
petition for a provisional emissions rate (PER) is located at: <a href="https://www.energy.gov/cmei/45z-emissions-value-request">https://www.energy.gov/cmei/45z-emissions-value-request</a>.

FOR FURTHER INFORMATION CONTACT: Questions may be addressed to John 
Cabaniss at <a href="/cdn-cgi/l/email-protection#12262748577f7b61617b7d7c614077636777616652767d773c757d64"><span class="__cf_email__" data-cfemail="dce8e98699b1b5afafb5b3b2af8eb9ada9b9afa89cb8b3b9f2bbb3aa">[email&#160;protected]</span></a> or (202) 287-5531. 
Communication via email is preferred.

SUPPLEMENTARY INFORMATION: The Clean Fuel Production Tax Credit 
(Internal Revenue Code Section 45Z) was established under the Inflation 
Reduction Act of 2022 (Pub. L. 117-169), and amended by the One, Big, 
Beautiful Bill Act (Pub. L. 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 DOE that is 
used by the applicant to request a PER determination. On July 24, 2025, 
DOE published a notice of intent and request for comment regarding an 
Emissions Value Request process. 90 FR 34855. On February 4, 2026, the 
Treasury and IRS published a notice of proposed rulemaking, which 
proposed the procedures that a taxpayer must follow to request a PER 
determination. 91 FR 5160, 5173.
    DOE has considered the comments received regarding the Emissions 
Value Request Process, and is now announcing the opening of the 45Z 
Emissions Value Request Process.

Signing Authority

    This document of the Department of Energy was signed on October 13, 
2026, by Audrey Robertson, Assistant Secretary (EERE) for Critical 
Minerals and Energy Innovation, 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.

    Signed in Washington, DC, on October 14, 2026.
Treena V. Garrett,
Federal Register Liaison Officer, U.S. Department of Energy.
[FR Doc. 2026-21217 Filed 10-15-26; 8:45 am]
BILLING CODE 6450-01-P


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