KPMG report: Proposed regulations providing guidance on clean fuel production credit
Overview of section 45Z and key aspects of the proposed regulations
The U.S. Treasury Department and IRS on February 3, 2026, released proposed regulations under section 45Z to provide guidance on the clean fuel production credit.
Read a February 2026 report prepared by KPMG LLP that provides an overview of section 45Z and a discussion of key aspects of the proposed regulations, as well as a brief primer on using the 45ZCF-GREET model to clarify some of the revised rules.