SECTION 3. SUSTAINABLE
Internal Revenue Bulletin 2023-2 · 2026-10-03 edition · updated 2026-10-04 · United States
AVIATION FUEL; QUALIFIED MIXTURES; TAXATION OF SUSTAINABLE AVIATION FUELS AND QUALIFIED MIXTURES
.01 Sustainable aviation fuel . Under § 40B(d)(1), the term sustainable aviation fuel means the portion of liquid fuel that is not kerosene that (i) either (A) meets the specifications of “ASTM D7566” (as defined in section 3.01(1)(a) of this notice to mean the ASTM D7566 Annexes), or (B) meets the specifications of ASTM D1655 Annex A1 (as defined in section 3.01(1) (b) of this notice); and (ii) satisfies the requirements of section 3.01(2) through (4) of this notice regarding sustainability. A liquid fuel that meets the specifications of one of the ASTM D7566 Annexes or meets the specifications of ASTM D1655 Annex A1, but does not meet the requirements of section 3.01(2) through (4) of this notice is ineligible for the SAF credit.
Sustainable aviation fuel may be categorized as either (i) a SAF synthetic blending component or (ii) a co-processed liquid fuel that was produced by co-processing petroleum with synthesized hydrocarbons derived from synthesis gas via the Fischer Tropsch process ( FT hy- drocarbons ). This notice refers to a liquid fuel that meets the specifications of one of the ASTM D7566 Annexes and that satisfies the requirements of 3.01(2) through (4) of this notice as a SAF synthetic blend- ing component . This notice refers to a liquid fuel that meets the specifications of ASTM D1655 Annex A1, in which the FT hydrocarbons were derived from biomass that satisfies the requirements of section 3.01(2) through (4) of this notice as a SAF co-processed qualified mixture . FT hydrocarbons, which are derived from biomass
Sustainable Aviation Fuel Credit; Registration; Certificates; Request for Public Comments
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