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136 STAT. 1934 PUBLIC LAW 117–169—AUG. 16, 2022 7545(o)(1)(H)), as in effect on the date of enactment of this section. ‘‘(f) REGISTRATION OF SUSTAINABLE AVIATION FUEL PRO- DUCERS.—No credit shall be allowed under this section with respect to any sustainable aviation fuel unless the producer or importer of such fuel— ‘‘(1) is registered with the Secretary under section 4101, and ‘‘(2) provides— ‘‘(A) certification (in such form and manner as the Secretary shall prescribe) from an unrelated party dem- onstrating compliance with— ‘‘(i) any general requirements, supply chain traceability requirements, and information trans- mission requirements established under the Carbon Offsetting and Reduction Scheme for International Aviation described in paragraph (1) of subsection (e), or ‘‘(ii) in the case of any methodology established under paragraph (2) of such subsection, requirements similar to the requirements described in clause (i), and ‘‘(B) such other information with respect to such fuel as the Secretary may require for purposes of carrying out this section. ‘‘(g) COORDINATION WITH CREDIT AGAINST EXCISE TAX.—The amount of the credit determined under this section with respect to any sustainable aviation fuel shall, under rules prescribed by the Secretary, be properly reduced to take into account any benefit provided with respect to such sustainable aviation fuel solely by reason of the application of section 6426 or 6427(e). ‘‘(h) TERMINATION.—This section shall not apply to any sale or use after December 31, 2024.’’. (b) CREDIT MADE PART OF GENERAL BUSINESS CREDIT.— Section 38(b), as amended by the preceding provisions of this Act, is amended by striking ‘‘plus’’ at the end of paragraph (33), by striking the period at the end of paragraph (34) and inserting ‘‘, plus’’, and by inserting after paragraph (34) the following new paragraph: ‘‘(35) the sustainable aviation fuel credit determined under section 40B.’’. (c) COORDINATION WITH BIODIESEL INCENTIVES.— (1) IN GENERAL.—Section 40A(d)(1) is amended by inserting ‘‘or 40B’’ after ‘‘determined under section 40’’. (2) CONFORMING AMENDMENT.—Section 40A(f) is amended by striking paragraph (4). (d) SUSTAINABLE AVIATION FUEL ADDED TO CREDIT FOR ALCOHOL FUEL, BIODIESEL, AND ALTERNATIVE FUEL MIXTURES.— (1) IN GENERAL.—Section 6426 is amended by adding at the end the following new subsection: ‘‘(k) SUSTAINABLE AVIATION FUEL CREDIT.— ‘‘(1) IN GENERAL.—For purposes of this section, the sustain- able aviation fuel credit for the taxable year is, with respect to any sale or use of a qualified mixture, an amount equal to the product of— ‘‘(A) the number of gallons of sustainable aviation fuel in such mixture, multiplied by ‘‘(B) the sum of— 26 USC 38. Certification. Compliance. Requirements. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00118 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw