sustainable aviation fuel

(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 subparagraph (A), 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.

Source

26 USC § 45Z(a)(3)


Scoping language

For purposes of this subparagraph
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