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Notice 2025-10 announced that the

Internal Revenue Bulletin 2026-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Treasury Department and the IRS intended to propose regulations (forthcoming proposed regulations) addressing the section 45Z credit. In addition to providing background on the section 45Z credit, Notice 2025-10 explains the intended rules to be included in forthcoming proposed regulations and requests public feedback on the draft regulatory text in the Appendix to the notice. These proposed regulations are the forthcoming proposed regulations announced in Notice 2025-10.

H. Notice 2025-11 (Emissions Rate Guidance)

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▸Contents — Internal Revenue Bulletin 2026-9

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