Sustainable Aviation Fuel Credit

Agency: Department of the Treasury

 

Description:

Tax credit of $1.25/gallon or more for aviation fuel meeting certain GHG and other requirements

Bill Section:

13203

US Code:

26 USC 40B

New or Existing:

New

Potential Cost:     

$490,000,000

Timeline:     

2023-2024 (later folds into Clean Fuel Production credit)

 

TCS Notes:

For fuel meeting 50% GHG emission reduction threshold, as determined by the Carbon Offsetting and Reduction Scheme for International Aviation adopted by the International Civil Aviation Organization (ICAO) or a similar method, which could be broader and include more fuels. The definition of biomass is broad. The cost estimate of $490 million is only for FY23-25.

Other TCS Resources:

TCS Comments on 40B Credit

Bringing VEETC Back from the Dead