45Z Guidance Insights: February 2026

The IRS’s proposed Section 45Z Clean Fuel Production Credit regulations bring long-awaited clarity to one of the most important clean fuels incentives under the Inflation Reduction Act. The rules resolve key open questions around eligibility, emissions modeling, feedstock sourcing, credit transferability, and anti-stacking, with direct implications for how projects are structured and how credits are bought and sold.

Download the paper to understand what the proposed regulations mean for clean fuel producers, investors and credit purchasers, including how Foss & Company is applying this guidance in active 45Z transactions as the market moves toward scale.