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136 STAT. 2001 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(III) fatty acid esters. ‘‘(ii) BIOMASS.—The term ‘biomass’ has the same meaning given such term in section 45K(c)(3). ‘‘(e) GUIDANCE.—Not later than January 1, 2025, the Secretary shall issue guidance regarding implementation of this section, including calculation of emissions factors for transportation fuel, the table described in subsection (b)(1)(B)(i), and the determination of clean fuel production credits under this section. ‘‘(f) SPECIAL RULES.— ‘‘(1) ONLY REGISTERED PRODUCTION IN THE UNITED STATES TAKEN INTO ACCOUNT.— ‘‘(A) IN GENERAL.—No clean fuel production credit shall be determined under subsection (a) with respect to any transportation fuel unless— ‘‘(i) the taxpayer— ‘‘(I) is registered as a producer of clean fuel under section 4101 at the time of production, and ‘‘(II) in the case of any transportation fuel which is a sustainable aviation fuel, provides— ‘‘(aa) certification (in such form and manner as the Secretary shall prescribe) from an unrelated party demonstrating compliance with— ‘‘(AA) any general requirements, supply chain traceability requirements, and information transmission require- ments established under the Carbon Off- setting and Reduction Scheme for Inter- national Aviation described in subclause (I) of subsection (b)(1)(B)(iii), or ‘‘(BB) in the case of any methodology described in subclause (II) of such sub- section, requirements similar to the requirements described in subitem (AA), and ‘‘(bb) such other information with respect to such fuel as the Secretary may require for purposes of carrying out this section, and ‘‘(ii) such fuel is produced in the United States. ‘‘(B) UNITED STATES.—For purposes of this paragraph, the term ‘United States’ includes any possession of the United States. ‘‘(2) PRODUCTION ATTRIBUTABLE TO THE TAXPAYER.—In the case of a facility in which more than 1 person has an ownership interest, except to the extent provided in regulations prescribed by the Secretary, production from the facility shall be allocated among such persons in proportion to their respective ownership interests in the gross sales from such facility. ‘‘(3) RELATED PERSONS.—Persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). In the case of a corporation which is a member of an affiliated group of corporations filing a consolidated return, such corpora- tion shall be treated as selling fuel to an unrelated person if such fuel is sold to such a person by another member of such group. Definition. Certification. Applicability. Deadline. Determination. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00185 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw