IRS issued the 2026 emissions table for the 45Z clean fuel credit

The calculation now has its 2026 table.

IRS Notice 2026-53 supplies the annual emissions rates used to calculate the section 45Z clean fuel production credit. It also provides a safe harbor for qualifying regenerative agriculture practices, rules for manure derived fuels and transition treatment while approved models are updated.

The table includes pathways using dairy and swine manure. Treasury and the IRS say another 2026 model update is expected to add poultry and beef manure as primary feedstocks. They encourage producers using those feedstocks to wait for that update before seeking a provisional emissions rate.

For fuel produced after 2025, eligible feedstocks generally must come from the United States, Mexico or Canada. The credit applies to qualifying domestic fuel sold through 2029.