Notice 2025-11, page 704.

Notice 2025-11 provides taxpayers with guidance about emissions rates, including the initial emissions rate table, for the clean fuel production credit. For a transportation fuel established on the emissions rate table that is not a sustainable aviation fuel, this notice directs a taxpayer producing such fuel to calculate emissions rates using the most recent determinations under the new 45ZCF-GREET model. For a transportation fuel established on the emissions rate table that is a sustainable aviation fuel, this notice directs a taxpayer producing such fuel to calculate emissions rates using either determinations from fuel pathways approved under the most recent version of the

CORSIA Program or the most recent determinations under the 45ZCF-GREET model. This notice also requests public comments.

REG-123525-23, page 726. Section 45W of the Internal Revenue Code provides a credit against the tax imposed by chapter 1 of the Code with respect to each qualified commercial clean vehicle placed in service by a taxpayer during the taxable year. This Notice of Proposed Rulemaking proposes rules under section 45W relating to vehicle credit eligibility, credit amount determination, and credit reporting.