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136 STAT. 1933 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(B) the applicable supplementary amount with respect to such sustainable aviation fuel. ‘‘(b) APPLICABLE SUPPLEMENTARY AMOUNT.—For purposes of this section, the term ‘applicable supplementary amount’ means, with respect to any sustainable aviation fuel, an amount equal to $0.01 for each percentage point by which the lifecycle greenhouse gas emissions reduction percentage with respect to such fuel exceeds 50 percent. In no event shall the applicable supplementary amount determined under this subsection exceed $0.50. ‘‘(c) QUALIFIED MIXTURE.—For purposes of this section, the term ‘qualified mixture’ means a mixture of sustainable aviation fuel and kerosene if— ‘‘(1) such mixture is produced by the taxpayer in the United States, ‘‘(2) such mixture is used by the taxpayer (or sold by the taxpayer for use) in an aircraft, ‘‘(3) such sale or use is in the ordinary course of a trade or business of the taxpayer, and ‘‘(4) the transfer of such mixture to the fuel tank of such aircraft occurs in the United States. ‘‘(d) SUSTAINABLE AVIATION FUEL.— ‘‘(1) IN GENERAL.—For purposes of this section, the term ‘sustainable aviation fuel’ means liquid fuel, the portion of which is not kerosene, which— ‘‘(A) meets the requirements of— ‘‘(i) ASTM International Standard D7566, or ‘‘(ii) the Fischer Tropsch provisions of ASTM Inter- national Standard D1655, Annex A1, ‘‘(B) is not derived from coprocessing an applicable material (or materials derived from an applicable material) with a feedstock which is not biomass, ‘‘(C) is not derived from palm fatty acid distillates or petroleum, and ‘‘(D) has been certified in accordance with subsection (e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50 percent. ‘‘(2) DEFINITIONS.—In this subsection— ‘‘(A) APPLICABLE MATERIAL.—The term ‘applicable material’ means— ‘‘(i) monoglycerides, diglycerides, and triglycerides, ‘‘(ii) free fatty acids, and ‘‘(iii) fatty acid esters. ‘‘(B) BIOMASS.—The term ‘biomass’ has the same meaning given such term in section 45K(c)(3). ‘‘(e) LIFECYCLE GREENHOUSE GAS EMISSIONS REDUCTION PERCENTAGE.—For purposes of this section, the term ‘lifecycle greenhouse gas emissions reduction percentage’ means, with respect to any sustainable aviation fuel, the percentage reduction in lifecycle greenhouse gas emissions achieved by such fuel as compared with petroleum-based jet fuel, as defined in accordance with— ‘‘(1) the most recent Carbon Offsetting and Reduction Scheme for International Aviation which has been adopted by the International Civil Aviation Organization with the agree- ment of the United States, or ‘‘(2) any similar methodology which satisfies the criteria under section 211(o)(1)(H) of the Clean Air Act (42 U.S.C. Applicability. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00117 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw