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136 STAT. 1998 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(A) the applicable amount per gallon (or gallon equiva- lent) with respect to any transportation fuel which is— ‘‘(i) produced by the taxpayer at a qualified facility, and ‘‘(ii) sold by the taxpayer in a manner described in paragraph (4) during the taxable year, and ‘‘(B) the emissions factor for such fuel (as determined under subsection (b)). ‘‘(2) APPLICABLE AMOUNT.— ‘‘(A) BASE AMOUNT.—In the case of any transportation fuel produced at a qualified facility which does not satisfy the requirements described in subparagraph (B), the applicable amount shall be 20 cents. ‘‘(B) ALTERNATIVE AMOUNT.—In the case of any transportation fuel produced at a qualified facility which satisfies the requirements under paragraphs (6) and (7) of subsection (f), the applicable amount shall be $1.00. ‘‘(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 subparagraph (A), 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. ‘‘(4) SALE.—For purposes of paragraph (1), the transpor- tation fuel is sold in a manner described in this paragraph if such fuel is sold by the taxpayer to an unrelated person— ‘‘(A) for use by such person in the production of a fuel mixture, ‘‘(B) for use by such person in a trade or business, or ‘‘(C) who sells such fuel at retail to another person and places such fuel in the fuel tank of such other person. ‘‘(5) ROUNDING.—If any amount determined under para- graph (1) is not a multiple of 1 cent, such amount shall be rounded to the nearest cent. ‘‘(b) EMISSIONS FACTORS.— ‘‘(1) EMISSIONS FACTOR.— ‘‘(A) CALCULATION.— ‘‘(i) IN GENERAL.—The emissions factor of a transportation fuel shall be an amount equal to the quotient of— ‘‘(I) an amount equal to— Determinations. Definition. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00182 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw