Notice 2025-11, 2025-6 I.R.B. 704
Internal Revenue Bulletin 2026-9 · 2026-10-03 edition · updated 2026-10-04 · United States
(released January 10, 2025), provides guidance regarding methodologies for determining emissions rates under section 45Z and provides the initial emissions rate table required by section 45Z(b)(1)(B)(i). Notice 2025-11 also requests feedback related to emissions rates for the section 45Z credit. The public feedback received in response to Notice 2025-10, Notice 202511, and Notice 2022-58 was carefully considered in the development of these proposed regulations.
I. Notice 2025-37 (2025 Inflation Adjustment Factor)
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