Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Section 45Z (effective 2025) replaces the biodiesel and alternative fuel credits with a technology-neutral clean fuel production credit of up to $1.00/gallon for non-aviation fuels and $1.75/gallon for sustainable aviation fuel (SAF), based on emissions intensity.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Fuel must be produced in the United States
2.Non-aviation fuel: up to $1.00/gallon for lowest-emission fuels
3.Sustainable aviation fuel (SAF): up to $1.75/gallon
4.Lifecycle emissions must be below 50 kg CO2e/MMBtu baseline
5.Transferable credit — can be sold to third parties
IRS · United States
Allows businesses to deduct up to $5.65/sq ft for commercial buildings achieving significant energy savings through improvements to HVAC, lighting, and building envelope systems. IRA expanded the deduction and allowed non-profits and government to allocate it.
LPO · United States
Offers federal loan guarantees for innovative clean energy projects that struggle to access conventional financing. Supports first-of-kind commercial-scale projects in renewable energy, storage, advanced nuclear, and industrial decarbonization.
CDFI Fund · United States
Attracts private investment into low-income communities by allowing investors to receive a 39% federal tax credit over 7 years on investments made through certified Community Development Entities (CDEs).