SECTION 1. PURPOSE

Internal Revenue Bulletin 2024-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides additional guidance regarding the sustainable aviation fuel (SAF) credits under §§ 40B and 6426(k) of the Internal Revenue Code (collectively, SAF credit or SAF credits). ¹ Specifically, this notice instructs taxpayers using the 40BSAF-GREET 2024 model with respect to claims that relate to the sale or use of a SAF qualified mixture on or after October 18, 2024 to use the October 2024 version of the 40BSAF-GREET 2024 model and accompanying user manual for purposes of Notice 2024-37, 202421 I.R.B. 1191. The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) developed the guidance in this notice in consultation with the Department of Energy (DOE).

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▸Contents — Internal Revenue Bulletin 2024-45

Internal Revenue Bulletin 2024-45

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