SECTION 6. DRAFTING
Internal Revenue Bulletin 2026-41 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Andrew Clark of the Ofce of Associate Chief Counsel (Energy, Credits, and Excise Tax). For further information regarding this notice contact Mr. Clark at (202) 317-6855 (not a toll-free number).
October 5, 2026 466 Bulletin No. 2026–41
Appendix
| Section 45Z Emissions Rate Table for Calendar Year 2026 | |||
|---|---|---|---|
| Type of Fuel | Category of Fuel | Category of Fuel | Allowed Methodology for Determination of Emissions Rate* |
| Type of Fuel | Pathway | Primary Feedstock | Primary Feedstock |
| Ethanol | Fermentation | U.S. corn starch | Most recent version of the 45ZCF-GREET model |
| Ethanol | Fermentation | U.S. sorghum grain | U.S. sorghum grain |
| Ethanol | Fermentation | Brazilian sugarcane (for use as a feedstock for SAF Alcohol-to- Jet (ATJ) pathway only)1 |
Brazilian sugarcane (for use as a feedstock for SAF Alcohol-to- Jet (ATJ) pathway only)1 |
| Ethanol | Fermentation | U.S. corn stover | U.S. corn stover |
| Biodiesel | Transesterifcation | U.S. soybean oil | Most recent version of the 45ZCF-GREET model |
| Biodiesel | Transesterifcation | U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Biodiesel | Transesterifcation | U.S./Canadian/ |
U.S./Canadian/ |
| Biodiesel | Transesterifcation | Other imported UCO (non-Canadian/ |
Other imported UCO (non-Canadian/ |
| Biodiesel | Transesterifcation | U.S./Canadian/ |
U.S./Canadian/ |
| Biodiesel | Transesterifcation | Other imported tallow (non-Canadian/ |
Other imported tallow (non-Canadian/ |
| Biodiesel | Transesterifcation | U.S. distillers corn oil (DCO) | U.S. distillers corn oil (DCO) |
| Biodiesel | Transesterifcation | U.S. distillers sorghum oil (DSO) | U.S. distillers sorghum oil (DSO) |
| 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 | Most recent version of the 45ZCF-GREET model |
| 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./Canadian/ |
U.S./Canadian/ |
| Renewable Diesel |
Hydroprocessed esters and fatty acids (HEFA) |
Other imported UCO (non-Canadian/ |
Other imported UCO (non-Canadian/ |
| Renewable Diesel |
Hydroprocessed esters and fatty acids (HEFA) |
U.S./Canadian/ |
U.S./Canadian/ |
| Renewable Diesel |
Hydroprocessed esters and fatty acids (HEFA) |
Other imported tallow (non-Canadian/ |
Other imported tallow (non-Canadian/ |
| Renewable Diesel |
Hydroprocessed esters and fatty acids (HEFA) |
U.S. DCO | U.S. DCO |
| Renewable Diesel |
Hydroprocessed esters and fatty acids (HEFA) |
U.S. DSO | U.S. DSO |
| 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)3 | Ethanol (from fermentation pathways listed above)3 |
| Renewable Diesel |
Gasifcation & Fischer-Tropsch |
U.S. corn stover | U.S. corn stover |
Bulletin No. 2026–41 467 October 5, 2026
| Type of Fuel | Category of Fuel | Allowed Methodology for Determination of Emissions Rate* |
|
|---|---|---|---|
| Type of Fuel | Pathway | Primary Feedstock | Primary Feedstock |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. wastewater sludge | Most recent version of the 45ZCF-GREET model |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. animal manures (generic alternative fate)1 | U.S. animal manures (generic alternative fate)1 |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. dairy manure2 | U.S. dairy manure2 |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. swine manure2 | U.S. swine manure2 |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. landfll gas | U.S. landfll gas |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. food scraps | U.S. food scraps |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. corn stover | U.S. corn stover |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. grain stillage | U.S. grain stillage |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. fats, oils, and greases (FOG) and septage | U.S. fats, oils, and greases (FOG) and septage |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. DCO | U.S. DCO |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. DSO | U.S. DSO |
| Renewable Natural Gas |
Anaerobic Digestion and Biogas Upgrading |
U.S. mixed high-moisture organic wastes | U.S. mixed high-moisture organic wastes |
| Alternative Natural Gas |
Coal Mine Methane Capture and Upgrading |
U.S. coal mine methane | Most recent version of the 45ZCF-GREET model |
| Propane | HEFA | U.S. soybean oil | Most recent version of the 45ZCF-GREET model |
| Propane | HEFA | U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Propane | HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Propane | HEFA | Other imported UCO (non-Canadian/ |
Other imported UCO (non-Canadian/ |
| Propane | HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Propane | HEFA | Other imported tallow (non-Canadian/ |
Other imported tallow (non-Canadian/ |
| Propane | HEFA | U.S. DCO | U.S. DCO |
| Propane | HEFA | U.S. DSO | U.S. DSO |
| 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) |
| Naphtha | HEFA | U.S. soybean oil | Most recent version of the 45ZCF-GREET model |
| Naphtha | HEFA | U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Naphtha | HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Naphtha | HEFA | Other imported UCO (non-Canadian/ |
Other imported UCO (non-Canadian/ |
| Naphtha | HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Naphtha | HEFA | Other imported tallow (non-Canadian/ |
Other imported tallow (non-Canadian/ |
| Naphtha | HEFA | U.S. DCO | U.S. DCO |
| Naphtha | HEFA | U.S. DSO | U.S. DSO |
| 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) |
October 5, 2026 468 Bulletin No. 2026–41
| Type of Fuel | Category of Fuel | Allowed Methodology for Determination of Emissions Rate* |
|
|---|---|---|---|
| Type of Fuel | Pathway | Primary Feedstock | Primary Feedstock |
| 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 model3 |
Calculate well-to- gate emissions using the 45VH2-GREET model; then calculate the full well-to-wheel emissions using the most recent version of the 45ZCF-GREET model. See the 45ZCF-GREET User Manual for additional instructions. |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. soybean oil | Most recent version of one of the following: 1) the 45ZCF-GREET model or 2) CORSIA Default or CORSIA Actual |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S./Canadian canola oil/ |
U.S./Canadian canola oil/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | Other imported UCO (non-Canadian/ |
Other imported UCO (non-Canadian/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S./Canadian/ |
U.S./Canadian/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | Other imported tallow (non-Canadian/ |
Other imported tallow (non-Canadian/ |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. DCO | U.S. DCO |
| Sustainable Aviation Fuel (SAF) |
HEFA | U.S. DSO | U.S. DSO |
| 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 listed above)3 | Ethanol (from fermentation pathways listed above)3 |
| Sustainable Aviation Fuel (SAF) |
Gasifcation & Fischer-Tropsch |
U.S. corn stover | U.S. corn stover |
| Sustainable Aviation Fuel (SAF) |
Any SAF pathway that is not represented above and is established in CORSIA Default or CORSIA Actual |
Any feedstock for such a pathway3 | Most recent version of CORSIA Default or CORSIA Actual |
1 For fuels produced before January 1, 2026, only 2 For fuels produced after December 31, 2025, only 3 Subject to the limitation in § 45Z(d)(5)(A)(iv)
- See section 2.04(3) of this notice ** The 45VH2-GREET model and the 45VH2-GREET User Manual are available at https://www.energy.gov/cmei/greet
Bulletin No. 2026–41 469 October 5, 2026
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)
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