SECTION 1. PURPOSE

This notice provides initial guidance on emissions rates under § 45Z(b)(1)(B) of the Internal Revenue Code (Code) ¹ for the clean fuel production credit determined under § 45Z (§ 45Z credit). This notice also requests comments from the public related to emissions rates for the § 45Z credit to assist the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) in developing additional guidance. See also Notice 202510, this Bulletin, that describes forthcoming proposed regulations that the Treasury Department and the IRS intend to issue that would address definitions, emissions rates, credit eligibility, calculation of the credit amount, registration, certification, claim filing, and required recordkeeping.

The Treasury Department and the IRS developed this notice and Notice 2025-10 in consultation with the Department of Energy (DOE), the Environmental Protection Agency (EPA), the United States Department of Agriculture, and other federal agencies.