Section 1 Short title
This Act may be cited as the “Securing America's Fuels Act” or the “SAF Act”.
Securing America's Fuels Act
A BILL
To amend the Internal Revenue Code of 1986 to reinstate the special rate calculation of the clean fuel production credit with respect to sustainable aviation fuel, and to extend the credit through 2033.
Sec. 2 Extension of clean fuel production credit; reinstatement of special rate calculation for sustainable aviation fuel
Reinstatement of special rate—
In general— Paragraph (3) of section 45Z(a) of the Internal Revenue Code of 1986, as amended by section 70521(g)(2) of Public Law 119–21, is amended to read as follows:
“(3) Special rate for sustainable aviation fuel
“(A) In general—In the case of a transportation fuel which is sustainable aviation fuel, paragraph (2) shall be applied—
“(i) in the case of fuel produced at a qualified facility described in paragraph (2)(A), by substituting “35 cents” for “20 cents”, and
“(ii) in the case of fuel produced at a qualified facility described in paragraph (2)(B), by substituting “$1.75” for “$1.00”.
“(B) Sustainable aviation fuel—For purposes of this section, the term sustainable aviation fuel means liquid fuel, the portion of which is not kerosene, which is sold for use in an aircraft and which—
“(i) meets the requirements of—
“(I) ASTM International Standard D7566, or
“(II) the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and
“(ii) is not derived from palm fatty acid distillates or petroleum.”
Conforming amendment— Section 45Z(c)(1) of such Code, as amended by section 70521(g)(2) of Public Law 119–21, is amended by striking “and the $1.00 amount in subsection (a)(2)(B)” and inserting “, the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)”.
Extension of credit— Section 45Z(g) of such Code, as amended by section 70521(d) of Public Law 119–21, is amended by striking “December 31, 2029” and inserting “December 31, 2033”.
Effective date— The amendments made by this section shall apply to fuel produced after December 31, 2025.