SECTION 9. DRAFTING — Internal Revenue Bulletin 2024-2

INFORMATION

The principal authors of this notice are Camille Edwards Bennehoff and Jennifer Golden of the Office of the Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, call the energy security guidance contact number at (202) 3175254 (not a toll-free number).

6 Other existing GREET-based models include, but are not limited to, Washington GREET and Oregon GREET.

7 EPA Letter, available at https://home.treasury.gov/system/files/136/Final-EPA-letter-to-UST-on-SAF-signed.pdf .

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Appendix A – Model Certificate for SAF Synthetic Blending Component

CERTIFICATE FOR SAF SYNTHETIC BLENDING COMPONENT

Certificate Identification Number: ____________________

(To support a claim related to sustainable aviation fuel (SAF)

under the Internal Revenue Code (Code))

Note: In the case of a claimant that is also the producer or importer of the SAF synthetic blending component, the information required on lines 2, 4, and 10 of the model certificate is not applicable and those lines do not need to be completed.

The undersigned producer or importer of a SAF synthetic blending component (Producer) hereby certifies the following under penalties of perjury:

Producer’s name, address, and employer identification number (EIN).

Name, address, and EIN of person buying the SAF synthetic blending component from Producer.

Name and address of the unrelated party certifying compliance with the general requirements, supply chain traceability requirements, and information transmission requirements established under the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) or similar requirements for methodologies established under section 211(o)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)).

Date and location of sale to buyer.

This certificate applies to __________ gallons of a SAF synthetic blending component.
Producer certifies that the SAF synthetic blending component to which this certificate relates:

(A) Meets the requirements of an ASTM International (ASTM) D7566 Annex (the certificate of analysis reference number

demonstrating conformance with such standard is ____________________, dated __________ );

(B) Is not derived from co-processing an applicable material (monoglycerides, diglycerides, triglycerides, free fatty acids, or

fatty acid esters) or materials derived from an applicable material with a feedstock that is not biomass (as defined in section 45K(c)(3) of the Code);

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(D) Has been certified in accordance with section 40B(e) of the Code as having a lifecycle greenhouse gas emissions reduction

percentage of at least 50 percent.

The lifecycle greenhouse gas emissions reduction percentage of the SAF synthetic blending component to which this certificate relates is __________. (This percent must be rounded down to the nearest whole percent.)

(Check one)

______ The lifecycle greenhouse gas emissions reduction percentage is calculated from the “Default Life Cycle Emissions Values for CORSIA Eligible Fuels” in the most recently published version by the International Civil Aviation Organization (ICAO).

______ The lifecycle greenhouse gas emissions reduction percentage is calculated from the “CORSIA Methodology for Calculating Actual Life Cycle Emission Values” in the most recently published version by the ICAO.

______ The lifecycle greenhouse gas emissions reduction percentage is deemed to be 50% because the fuel is biomass-based diesel (D-code 4) or advanced biofuel (D-code 5) under the Renewable Fuel Standard program for which a Q-RIN was generated.

______ The lifecycle greenhouse gas emissions reduction percentage is deemed to be 60% because the fuel is cellulosic biofuel (D-code 3) or cellulosic diesel (D-code 7) under the Renewable Fuel Standard program for which a Q-RIN was generated.

______ The lifecycle greenhouse gas emissions reduction percentage is calculated according to a methodology that satisfies the requirements of section 40B(e) of the Code. Describe method: ____________________________________________________

The applicable supplementary amount with respect to the SAF synthetic blending component to which this certificate relates is __________. In no event can the applicable supplementary amount exceed $0.50.
This certificate applies to the following sale:

______ Invoice or delivery ticket number

______ Total number of gallons of the SAF synthetic blending component sold under that invoice or delivery ticket number (including SAF synthetic blending component not covered by this certificate)

______ Total number of certificates issued for that invoice or delivery ticket number

Name, address, and EIN of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate).

_________ Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate).
Producer is registered as a sustainable aviation fuel (activity letter SA) producer or importer with registration number __________. Producer’s registration has not been suspended or revoked by the Internal Revenue Service.

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Q-RIN or Q-RINs (only in the case where the lifecycle greenhouse gas emissions reduction percentage is deemed because of the fuel’s qualification under the Renewable Fuel Standard program).

Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

Printed or typed name of person signing this certificate

Title of person signing

Signature and date signed

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Relief from Additions to Tax for Certain Taxpayers’ Failure to Timely Pay Income Tax for Taxable Years 2020 and 2021