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Notice 2025-11

SECTION 6. REQUEST FOR

Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

.01 General request for comments . The Treasury Department and the IRS generally request comments about all aspects of this notice.

.02 Specific request for comments . The Treasury Department and the IRS specifically request comments on how the fuel pathways approved under the EPA’s

Renewable Fuel Standards Program (RFS) could be adapted for purposes of the emissions rate table if the Treasury Department and the EPA were to determine that the RFS program is a methodology “similar” to CORSIA that also satisfies the criteria under § 211(o)(1)(H) of the CAA (as required by § 45Z(b)(1)(B)(iii)(II)).

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▸Contents — Internal Revenue Bulletin 2025-6

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