PTC – Clean Fuel Production
Credit Type
Production
Tax Credit
Technology
Fuels
Eligibility
Domestic production of clean transportation fuels incl. SAF. Must emit ≤50 kg CO₂e/mmBTU.
Base Rate
2025:
Non-aviation: $0.20/gal
Aviation: $0.35/gal
(× emissions factor)
2026–2029:
$0.20/gal (all fuels)
(× emissions factor)
Full Rate
2025:
Non-aviation: $1.00/gal
Aviation: $1.75/gal
(× emissions factor)
2026–2029:
$1.00/gal (all fuels)
(× emissions factor)
Bonus Adders
N/A
Duration
5 years
(2025–2029)
Period of Availability
Fuels produced after 12/31/2024 and used/sold before 12/31/2029 (OBBBA extended from 2027).
Transferable (§6418)
Yes
Key Limitations & Notes
- Cannot stack with §45V or §45Q
- From 1/1/2026: feedstock must be produced/grown in US, Mexico, or Canada
- Subject to FEOC/PFE restrictions
- Inflation-adjusted