IRS provides guidance on IRC Section 45Z emissions rates for manure-based transportation fuels

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08 September 2026

IRS provides guidance on IRC Section 45Z emissions rates for manure-based transportation fuels

The IRS on September 8, 2026, in Notice 2026-53, provides guidance on establishing emissions rates under IRC Section 45Z for transportation fuels derived from animal manures. The Notice also describes how certain regenerative agricultural feedstock practices may be considered under IRC Section 45Z and includes the annual emissions rate table for calendar year 2026. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-1912

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