Page 186

136 STAT. 2002 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(4) PASS-THRU IN THE CASE OF ESTATES AND TRUSTS.— Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply. ‘‘(5) ALLOCATION OF CREDIT TO PATRONS OF AGRICULTURAL COOPERATIVE.—Rules similar to the rules of section 45Y(g)(6) shall apply. ‘‘(6) PREVAILING WAGE REQUIREMENTS.— ‘‘(A) IN GENERAL.—Subject to subparagraph (B), rules similar to the rules of section 45(b)(7) shall apply. ‘‘(B) SPECIAL RULE FOR FACILITIES PLACED IN SERVICE BEFORE JANUARY 1, 2025.—For purposes of subparagraph (A), in the case of any qualified facility placed in service before January 1, 2025— ‘‘(i) clause (i) of section 45(b)(7)(A) shall not apply, and ‘‘(ii) clause (ii) of such section shall be applied by substituting ‘with respect to any taxable year begin- ning after December 31, 2024, for which the credit is allowed under this section’ for ‘with respect to any taxable year, for any portion of such taxable year which is within the period described in subsection (a)(2)(A)(ii)’. ‘‘(7) APPRENTICESHIP REQUIREMENTS.—Rules similar to the rules of section 45(b)(8) shall apply. ‘‘(g) TERMINATION.—This section shall not apply to transpor- tation fuel sold after December 31, 2027.’’. (b) CONFORMING AMENDMENTS.— (1) Section 25C(d)(3), as amended by the preceding provi- sions of this Act, is amended— (A) in subparagraph (A), by striking ‘‘and’’ at the end, (B) in subparagraph (B), by striking the period at the end and inserting ‘‘, and’’, and (C) by adding at the end the following new subpara- graph: ‘‘(C) transportation fuel (as defined in section 45Z(d)(5)).’’. (2) Section 30C(c)(1)(B), as amended by the preceding provi- sions of this Act, is amended by adding at the end the following new clause: ‘‘(iv) Any transportation fuel (as defined in section 45Z(d)(5)).’’. (3) Section 38(b), as amended by the preceding provisions of this Act, is amended— (A) in paragraph (38), by striking ‘‘plus’’ at the end, (B) in paragraph (39), by striking the period at the end and inserting ‘‘, plus’’, and (C) by adding at the end the following new paragraph: ‘‘(40) the clean fuel production credit determined under section 45Z(a).’’. (4) The table of sections for subpart D of part IV of sub- chapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: ‘‘Sec. 45Z. Clean fuel production credit.’’. 26 USC 38 prec. 26 USC 25. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00186 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw