[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3759 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 3759

  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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 2, 2026

Mr. Moran (for himself, Ms. Cortez Masto, Ms. Ernst, and Ms. Klobuchar) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Securing America's Fuels Act'' or 
the ``SAF Act''.

SEC. 2. EXTENSION OF CLEAN FUEL PRODUCTION CREDIT; REINSTATEMENT OF 
              SPECIAL RATE CALCULATION FOR SUSTAINABLE AVIATION FUEL.

    (a) Reinstatement of Special Rate.--
            (1) 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.''.
            (2) 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)''.
    (b) 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''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel produced after December 31, 2025.
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