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139 STAT. 276 PUBLIC LAW 119–21—JULY 4, 2025 meaning of the notice published by the Department of Energy entitled ‘Critical Material List; Addition of Met- allurgical Coal Used for Steelmaking’ (90 Fed. Reg. 22711 (May 29, 2025))), regardless of whether such production occurs inside or outside of the United States.’’. (2) CREDIT AMOUNT.—Section 45X(b)(1)(M) is amended by inserting ‘‘(2.5 percent in the case of metallurgical coal)’’ after ‘‘10 percent’’. (f) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. (2) MODIFICATION OF PROVISION RELATING TO SALE OF INTEGRATED COMPONENTS.—The amendment made by sub- section (a) shall apply to components sold during taxable years beginning after December 31, 2026. SEC. 70515. RESTRICTION ON THE EXTENSION OF ADVANCED ENERGY PROJECT CREDIT PROGRAM. (a) IN GENERAL.—Section 48C(e)(3)(C) is amended by striking ‘‘shall be increased’’ and inserting ‘‘shall not be increased’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on the date of enactment of this Act. Subchapter B—Enhancement of America-first Energy Policy SEC. 70521. EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUC- TION CREDIT. (a) PROHIBITION ON FOREIGN FEEDSTOCKS.— (1) IN GENERAL.—Section 45Z(f)(1)(A) is amended— (A) in clause (i)(II)(bb), by striking ‘‘and’’ at the end, (B) in clause (ii), by striking the period at the end and inserting ‘‘, and’’, and (C) by adding at the end the following new clause: ‘‘(iii) such fuel is exclusively derived from a feed- stock which was produced or grown in the United States, Mexico, or Canada.’’. (2) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to transportation fuel produced after December 31, 2025. (b) PROHIBITION ON NEGATIVE EMISSION RATES.— (1) IN GENERAL.—Section 45Z(b)(1) is amended— (A) by striking subparagraph (C) and inserting the following: ‘‘(C) ROUNDING OF EMISSIONS RATE.—The Secretary may round the emissions rates under subparagraph (B) to the nearest multiple of 5 kilograms of CO2e per mmBTU.’’, and (B) by adding at the end the following new subpara- graph: ‘‘(E) PROHIBITION ON NEGATIVE EMISSION RATES.—For purposes of this section, the emissions rate for a transpor- tation fuel may not be less than zero.’’. (2) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to emissions rates published for transpor- tation fuel produced after December 31, 2025. (c) DETERMINATION OF EMISSIONS RATE.— 26 USC 45Z note. 26 USC 45Z note. 26 USC 48C note. Applicability. 26 USC 45X note.