INCOME TAX

REG-121244-23, page 579. The proposed regulations would provide rules on the section 45Z clean fuel production credit as extended and modified by the One, Big, Beautiful Bill Act of 2025. Section 45Z provides a credit for clean transportation fuel produced domestically after December 31, 2024, and sold by December 31, 2029. The proposed regulations would address general requirements, such as credit eligibility, emissions rates, claim filing, and registration. The pro

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posed regulations would also amend existing elective pay, credit transfer, and registration regulations for clarity and consistency. The proposed regulations would affect domestic fuel producers, credit claimants, and registrants.