What’s New — Publication 510

The One Big Beautiful Bill Act of 2025 (the Act) made the following changes.

Small agri-biodiesel producer credit extension. The Act extended and modified the section 40A small agri-biodiesel producer credit. The credit is extended through December 31, 2026. Don't claim the small agri-biodiesel producer credit for fuel sold or used after 2026.
Excise tax on remittance transfers. The Act created new section 4475 which imposes an excise tax of 1% on remittance transfers that occur after December 31,

The IRS has provided deposit-related penalty relief applicable to the first, second, and third calendar quarters of
See Notice 2025-55 .

Sustainable aviation fuel (SAF) credit. The Act terminated the section 6426(k) credit for SAF mixtures, and it will no longer apply to any sale or use for any period after September 30, 2025. The SAF mixture credit will no longer be claimed on Form 720, Schedule C; Form 4136; 8864; or Schedule 3 (Form 8849).

Inflation adjustments for 2026.

Superfund petroleum tax (IRS No. 16 and 53). The section 4611(c)(2)(1)(A) tax on imported petroleum products and domestic petroleum increased to $0.18 per barrel.
Transportation of persons by air (IRS No. 26). The section 4261 tax on the amount paid for each domestic segment of taxable air transportation is increased to $5.30.
Use of international air travel facilities (IRS No. 27). The section 4261 tax on the amount paid for international flights is increased to $23.40 per person for flights that begin or end in the United States. The tax is increased to $11.70 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures).
Arrow shafts (IRS No. 106). The section 4161 tax on arrow shafts is increased to $0.65 per arrow shaft.