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136 STAT. 1999 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(aa) 50 kilograms of CO2e per mmBTU, minus ‘‘(bb) the emissions rate for such fuel, divided by ‘‘(II) 50 kilograms of CO2e per mmBTU. ‘‘(B) ESTABLISHMENT OF EMISSIONS RATE.— ‘‘(i) IN GENERAL.—Subject to clauses (ii) and (iii), the Secretary shall annually publish a table which sets forth the emissions rate for similar types and categories of transportation fuels based on the amount of lifecycle greenhouse gas emissions (as described in section 211(o)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of the enactment of this section) for such fuels, expressed as kilograms of CO2e per mmBTU, which a taxpayer shall use for purposes of this section. ‘‘(ii) NON-AVIATION FUEL.—In the case of any transportation fuel which is not a sustainable aviation fuel, the lifecycle greenhouse gas emissions of such fuel shall be based on the most recent determinations under the Greenhouse gases, Regulated Emissions, and Energy use in Transportation model developed by Argonne National Laboratory, or a successor model (as determined by the Secretary). ‘‘(iii) AVIATION FUEL.—In the case of any transpor- tation fuel which is a sustainable aviation fuel, the lifecycle greenhouse gas emissions of such fuel shall be determined in accordance with— ‘‘(I) the most recent Carbon Offsetting and Reduction Scheme for International Aviation which has been adopted by the International Civil Avia- tion Organization with the agreement of the United States, or ‘‘(II) any similar methodology which satisfies the criteria under section 211(o)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of enactment of this section. ‘‘(C) ROUNDING OF EMISSIONS RATE.— ‘‘(i) IN GENERAL.—Subject to clause (ii), the Sec- retary may round the emissions rates under subpara- graph (B) to the nearest multiple of 5 kilograms of CO2e per mmBTU. ‘‘(ii) EXCEPTION.—In the case of an emissions rate that is between 2.5 kilograms of CO2e per mmBTU and -2.5 kilograms of CO2e per mmBTU, the Secretary may round such rate to zero. ‘‘(D) PROVISIONAL EMISSIONS RATE.—In the case of any transportation fuel for which an emissions rate has not been established under subparagraph (B), a taxpayer pro- ducing such fuel may file a petition with the Secretary for determination of the emissions rate with respect to such fuel. ‘‘(2) ROUNDING.—If any amount determined under para- graph (1)(A) is not a multiple of 0.1, such amount shall be rounded to the nearest multiple of 0.1. ‘‘(c) INFLATION ADJUSTMENT.— Publication. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00183 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw