SECTION 1. PURPOSE

This notice provides guidance on the registration requirements for the clean fuel production credit determined under § 45Z of the Internal Revenue Code (§ 45Z credit). ¹ A taxpayer must have a signed registration letter from the Internal Revenue Service (IRS) dated on or before January 1, 2025, for the taxpayer to be eligible to claim the § 45Z credit for production starting January 1, 2025. Thus, taxpayers should apply for registration as soon as possible to give the IRS sufficient time to process registration applications. See section 4.01(2) of this notice for additional information. The Department of the Treasury (Treasury Department) and the IRS intend to issue additional guidance on other aspects of the § 45Z credit at a later date.