Are you in the clean fuel production business and having trouble crunching those emissions numbers? There is a bright spot: The U.S. Department of Energy (DOE) has launched a new application process to assist clean fuel manufacturers in qualifying for emissions values for fuel production pathways that are not included in the current emissions-rate table for the Section 45Z Clean Fuel Production Credit.
DOE released a pre-publication notice announcing the Emissions Value Request (EVR) process on October 14, 2026, and the notice was formally published in the Federal Register on October 16, 2026. It provides a pathway for eligible fuel producers to seek an emissions value from DOE before filing a petition with the U.S. Department of the Treasury for a Provisional Emissions Rate (PER).
For producers whose fuel type, primary feedstock, or production pathway is not included in the applicable emissions-rate table, this is an important development. However, the process also requires detailed engineering information, production data, and emissions-related documentation.
Understanding the 45Z Clean Fuel Production Credit
The Section 45Z Clean Fuel Production Credit is a U.S. federal tax credit for qualifying clean transportation fuel production. The credit amount is determined partly by the fuel's lifecycle greenhouse gas (GHG) emissions rate.
Producers determine their fuel's emissions rate using the applicable annual emissions-rate table published by the Treasury Department. The table identifies emissions rates for specific fuel types, production pathways, and primary feedstocks.
However, not every production pathway is necessarily covered by the table. When a producer's fuel type, primary feedstock, or pathway does not have an established rate, the producer may petition the Treasury Secretary for a Provisional Emissions Rate (PER).
The IRS guidance on Section 45Z emissions rates (Notice 2026-53, issued September 8, 2026) provides further information about the credit, the emissions-rate requirements, and the 2026 emissions-rate table.
How Does DOE's New EVR Process Work?
The new process includes three main stages:
You will need to submit an EVR application form to DOE with the necessary engineering and technical data for your facility and production pathway.
DOE considers the information supplied and may seek additional data, clarification, or a site visit.
DOE returns its review with a Calculated Emissions Value Letter (CEVL) that includes the calculated emissions value and a DOE control number. This CEVL can then be submitted to Treasury as part of a PER petition.
It is important to understand that the DOE emissions value is not the same as a PER approval. DOE evaluates the technical information and provides the emissions value, while the Treasury Department is responsible for the PER determination. Questions about 45Z tax credit eligibility should be directed to the IRS.
Producers can review the official DOE Emissions Value Request guidance for the complete process.
What Information Must Producers Prepare?
A key part of this new process is the technical detail. DOE needs to know enough to understand how a facility functions, what feedstocks it consumes, and how energy and materials are produced.
The following will be required from all applicants:
Engineering details and evaluations in line with the needs for a Front-End Engineering and Design (FEED) assessment.
A completed 45Z Emissions Value Request Form.
DOE identifies engineering information based on an AACE Class 3 Cost Estimate as the appropriate project-maturity benchmark. The required information may include block flow diagrams, piping and instrumentation diagrams, feedstock quantities, energy consumption, electricity imports and exports, material and water balances, equipment lists, chemical compositions and emissions data for carbon dioxide, methane and nitrous oxide.
There is some flexibility for existing facilities. Producers modifying existing production lines or introducing novel feedstocks into existing lines may submit their original FEED study with relevant changes and updates rather than preparing an entirely new Class 3 FEED study.
These requirements highlight why producers should review their existing engineering records and operational data before applying. The DOE application instructions provide further details about the required information.
How Can Producers Submit an Application?
DOE has established a specific submission procedure. Producers must first email 45ZEmissionsRequest@doe.gov, stating their organization's name and intention to submit an EVR application.
The email subject line should be:
Intent to Submit Emissions Value Request Application
DOE will then provide access to a secure file-sharing platform where applicants can upload their completed application form and required engineering documents.
Applicants who include trade secrets or other confidential business information must submit two copies: one marked “confidential” and one marked “non-confidential” with the confidential information removed.
During the review, DOE may request additional information or arrange a site visit. Applicants are required to respond to follow-up questions and site-visit requests within 30 days of receipt. Failing to respond may result in DOE declining to review the application.
DOE has not established a fixed review timeline. The time required may depend on the complexity of the production pathway, the number of applications received, and the commercial readiness of the project. Incomplete or non responsive applications may be declined.
Another important consideration is that if the applicable emissions-rate table is updated to include the producer's fuel type, primary feedstock, and pathway while an application is pending, DOE will inform the applicant that the review will not be completed.
How Does Rimba Support 45Z Compliance?
Preparing for 45Z compliance involves more than calculating an emissions rate. Producers also need reliable operational data and supporting records to demonstrate the emissions performance of their production pathways.
Rimba's 45Z-focused solutions address the need for organized production and emissions data, including emissions-rate modeling and data management. These capabilities can help producers manage the information needed for their 45Z compliance activities.
Producers can consolidate production and emissions data, improve visibility, spot gaps early, and prepare for documentation and review.
Find out more about how Rimba's 45Z solutions and approach can help clean fuel producers manage emissions data and 45Z compliance.