Notice 2024-49, page 1781.

Notice 2024-49 provides guidance on the registration requirements for the clean fuel production credit. A taxpayer must be registered as a producer of clean fuel at the time of production to be eligible to claim the clean fuel production credit. Notice 2024-49 provides guidance regarding the registration requirement, including information about the time, form, and manner of such registration with the Internal Revenue Service. A taxpayer must have a signed registration letter dated on or before January 1, 2025, for the taxpayer to be eligible to claim the clean fuel production credit for production starting January 1, 2025.