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Provide for reconciliation pursuant to title II of H. Con. Res. 14Section 70521 › Proposal

Indirect land use is left out and manure gets its own rates

To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70521, Sec. 70521. Written by .

Indirect land use is left out and manure gets its own rates

The document says “shallWho acts: Secretary of the TreasuryHow: statuteSec. 70521 in the PDF
What the document says

“the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change.”

To provide for reconciliation pursuant to title II of H. Con. Res. 14, Sec. 70521

The section adds new clauses (iv) and (v) to section 45Z(b)(1)(B) of the Internal Revenue Code of 1986 requiring the emissions rate to be adjusted to leave out emissions attributed to indirect land use change, based on regulations or methods the Secretary sets, and requiring a distinct rate for fuel derived from animal manure based on the specific feedstock such as dairy, swine or poultry manure, which may be below zero despite the general bar. The change applies to rates published for fuel produced after December 31, 2025.

What the document actually says

“the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change.”

To provide for reconciliation pursuant to title II of H. Con. Res. 14, Sec. 70521
That sentence, in plain words

The rate must leave out one kind of emission. That is emission tied to indirect land use change.

What this is about

Fuel from animal manure gets its own rate. That rate turns on the kind of manure. It alone may fall below zero.

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