New federal guidance could give farmers more ways to benefit from the 45Z Clean Fuel Production Tax Credit. The IRS released its 2026 emissions table this week. The guidance allows certain regenerative farm practices to be counted when measuring the carbon intensity of crops used to make biofuels. It also includes new guidance for fuels made from animal manure. The National Corn Growers Association welcomed the move. NCGA says it also wants a “book-and-claim” system included in the final rule. That could allow farmers to sell the environmental value of low-carbon corn without keeping that grain physically separate. Treasury is expected to issue a final 45Z rule by November.
