SECTION 9. DRAFTING
Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Camille Edwards Bennehoff of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For questions regarding this notice, contact Ms. Edwards Bennehoff at (202) 317-6855 (not a tollfree number).
Bulletin No. 2025–6 707 February 3, 2025
| Appendix Section 45Z Emissions Rate Table For Use For Fuel Produced After 12/31/2024 | |||
|---|---|---|---|
| Type of Fuel | Category of Fuel | Category of Fuel | Determination of Emissions Rate (calculated to be expressed in kg of CO2e/ |
| Type of Fuel | Pathway | Primary feedstock | Primary feedstock |
| Ethanol | Fermentation | U.S. corn starch | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Ethanol | Fermentation | U.S. sorghum grain | U.S. sorghum grain |
| Ethanol | Fermentation | Brazilian sugarcane (for use as feedstock for SAF-Alcohol-to-Jet (ATJ) only) |
Brazilian sugarcane (for use as feedstock for SAF-Alcohol-to-Jet (ATJ) only) |
| Ethanol | Hydrolysis and Fermentation |
U.S. corn stover | U.S. corn stover |
| Biodiesel | Transesterifcation | U.S. soybean oil | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Biodiesel | Transesterifcation | U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Biodiesel | Transesterifcation | U.S. used cooking oil (UCO) | U.S. used cooking oil (UCO) |
| Biodiesel | Transesterifcation | Tallow | Tallow |
| Biodiesel | Transesterifcation | U.S. distillers corn oil (DCO) | U.S. distillers corn oil (DCO) |
| Biodiesel | Transesterifcation | U.S. carinata oil (intermediate crop) | U.S. carinata oil (intermediate crop) |
| Biodiesel | Transesterifcation | U.S. camelina oil (intermediate crop) | U.S. camelina oil (intermediate crop) |
| Biodiesel | Transesterifcation | U.S. pennycress oil (intermediate crop) | U.S. pennycress oil (intermediate crop) |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. soybean oil | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. UCO | U.S. UCO |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
Tallow | Tallow |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. DCO | U.S. DCO |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. carinata oil (intermediate crop) | U.S. carinata oil (intermediate crop) |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. camelina oil (intermediate crop) | U.S. camelina oil (intermediate crop) |
| Renewable Diesel | Hydroprocessed esters and fatty acids (HEFA) |
U.S. pennycress oil (intermediate crop) | U.S. pennycress oil (intermediate crop) |
| Renewable Diesel | ATJ | Ethanol (from fermentation pathways listed above) |
Ethanol (from fermentation pathways listed above) |
| Renewable Diesel | Gasifcation and Fischer-Tropsch |
U.S. corn stover | U.S. corn stover |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. wastewater sludge | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. animal manures | U.S. animal manures |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. landfll gas | U.S. landfll gas |
| Propane | HEFA | U.S. soybean oil | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Propane | HEFA | U.S./Canadian canola/ |
U.S./Canadian canola/ |
| Propane | HEFA | U.S. UCO | U.S. UCO |
| Propane | HEFA | Tallow | Tallow |
| Propane | HEFA | U.S. DCO | U.S. DCO |
| Propane | HEFA | U.S. carinata oil (intermediate crop) | U.S. carinata oil (intermediate crop) |
| Propane | HEFA | U.S. camelina oil (intermediate crop) | U.S. camelina oil (intermediate crop) |
| Propane | HEFA | U.S. pennycress oil (intermediate crop) | U.S. pennycress oil (intermediate crop) |
February 3, 2025 708 Bulletin No. 2025–6
| Type of Fuel | Category of Fuel | Determination of Emissions Rate (calculated to be expressed in kg of COe/ 2 |
|
|---|---|---|---|
| Type of Fuel | Pathway | Primary feedstock | Primary feedstock |
| Naphtha | HEFA | U.S. soybean oil | Calculate using the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice). |
| Naphtha | HEFA | U.S. /Canadian Canola/ |
U.S. /Canadian Canola/ |
| Naphtha | HEFA | U.S. UCO | U.S. UCO |
| Naphtha | HEFA | Tallow | Tallow |
| Naphtha | HEFA | U.S. DCO | U.S. DCO |
| Naphtha | HEFA | U.S. carinata oil (intermediate crop) | U.S. carinata oil (intermediate crop) |
| Naphtha | HEFA | U.S. camelina oil (intermediate crop) | U.S. camelina oil (intermediate crop) |
| Naphtha | HEFA | U.S. pennycress oil (intermediate crop) | U.S. pennycress oil (intermediate crop) |
| Hydrogen | Various, as defned in the user manual for the most recent 45VH2- GREET model* |
Various, as defned in the user manual for the most recent 45VH2-GREET model |
Calculate well-to-gate emissions using the most recent determinations under the 45VH2- GREET model; then calculate the full well-to-wheel emissions using the most recent determinations under the 45ZCF-GREET model (see section 4.01 of this notice). See the 45ZCF-GREET User Manual for additional instructions. |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. soybean oil | Calculate using one of the following: 1) the most recent determinations under the 45ZCF- GREET model (see section 4.01 of this notice) or 2) the most recent version of CORSIA Default or CORSIA Actual (see section 4.02 of this notice). |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S./Canadian canola/ |
U.S./Canadian canola/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. UCO | U.S. UCO |
| Sustainable Aviation Fuel (SAF) |
HEFA | Tallow | Tallow |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. DCO | U.S. DCO |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. carinata oil (intermediate crop) | U.S. carinata oil (intermediate crop) |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. camelina oil (intermediate crop) | U.S. camelina oil (intermediate crop) |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. pennycress oil (intermediate crop) | U.S. pennycress oil (intermediate crop) |
| Sustainable Aviation Fuel (SAF) |
ATJ | Ethanol (from fermentation pathways above) |
Ethanol (from fermentation pathways above) |
| Sustainable Aviation Fuel (SAF) |
Gasifcation and Fischer-Tropsch |
U.S. corn stover | U.S. corn stover |
| Sustainable Aviation Fuel (SAF) |
Any pathway established in CORSIA Default or CORSIA Actual for a transportation fuel that is SAF that is not represented above. |
Any feedstock for a pathway established in CORSIA Default or CORSIA Actual for a transportation fuel that is SAF that is not represented above. |
Calculate using the most recent version of CORSIA Default or CORSIA Actual (see section 4.02 of this notice). |
- The 45VH2-GREET model and the 45VH2-GREET User Manual are both available at https://www.energy.gov/eere/greet.
Bulletin No. 2025–6 709 February 3, 2025
Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
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