December 19, 2022 IRS issues guidance on sustainable aviation fuel credits and related rules In Notice 2023-06, the IRS provides guidance on new sustainable aviation fuel credits under IRC Sections 40B and 6426(k) (collectively, the SAF credit) and related credit and payment rules under IRC Sections 34(a)(3), 38, 87 and 6427(e)(1). The notice also (1) provides rules regarding registration requirements under IRC Section 4101 and (2) asks that public comments on the SAF credit be submitted by February 17, 2023. Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor | ||||