Energy Department opens emissions value request process for 45Z fuel credit
- DOE releases draft Federal Register notice on 45Z process
- Process covers fuels not listed in emissions rate table
- Treasury proposed related procedures in February 2026
Photo: Wikimedia Commons - veeterzy veeterzyWASHINGTON, Oct 14 — The U.S. Department of Energy (DOE) released a pre-publication draft of a Federal Register notice announcing its Emissions Value Request process, which fuel producers use to seek a provisional emissions rate under the 45Z clean fuel production tax credit.2
The notice says DOE "is now announcing the opening of the 45Z Emissions Value Request Process" after considering comments it received on the process.1 According to the notice, the Federal Register publication controls if it differs from the posted document.1
The amount of the tax credit depends in part on the lifecycle greenhouse gas emissions rate of the transportation fuel, according to the notice.1 Producers must use the published emissions rate table.1 If the fuel's type, primary feedstock or pathway is not in that table, they must petition the Secretary of Treasury for a provisional emissions rate (PER).1
To request an emissions value from DOE, applicants must submit a completed EVR form and engineering information consistent with the specified section of the front-end engineering and design (FEED) study or a similar indication of project maturity, as determined by DOE, the department said in a press release.2
"Through the Department of Energy's new 45Z Emissions Value Request process, we are expanding opportunities for American fuel producers to access critical tax incentives, supporting rural economies, and bringing more American-made fuels to market," Assistant Secretary of Energy Audrey Robertson said in the release.2
The press release attributed the draft to DOE's Alternative Fuels and Feedstocks Office.2 The notice lists the Office of Critical Minerals and Energy Innovation as the issuing office, and Robertson signed it on Oct 13.1
DOE published a notice of intent and request for comment on the process on July 24, 2025.1 On Feb 4, 2026, the Treasury and Internal Revenue Service (IRS) proposed the procedures taxpayers must follow to request a PER determination.1