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139 STAT. 277 PUBLIC LAW 119–21—JULY 4, 2025 (1) IN GENERAL.—Section 45Z(b)(1)(B) is amended by adding at the end the following new clauses: ‘‘(iv) EXCLUSION OF INDIRECT LAND USE CHANGES.— Notwithstanding clauses (i), (ii), and (iii), the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change. Any such adjustment shall be based on regulations or meth- odologies determined by the Secretary. ‘‘(v) ANIMAL MANURES.—With respect to any transportation fuel which is derived from animal manure, the Secretary— ‘‘(I) shall provide a distinct emissions rate with respect to such fuel based on the specific animal manure feedstock, which may include dairy manure, swine manure, poultry manure, or any other sources as are determined appropriate by the Secretary, and ‘‘(II) notwithstanding subparagraph (E), may provide an emissions rate that is less than zero.’’. (2) CONFORMING AMENDMENT.—Section 45Z(b)(1)(B)(i) is amended by striking ‘‘clauses (ii) and (iii)’’ and inserting ‘‘clauses (ii), (iii), (iv), and (v)’’. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to emissions rates published for transpor- tation fuel produced after December 31, 2025. (d) EXTENSION OF CLEAN FUEL PRODUCTION CREDIT.—Section 45Z(g) is amended by striking ‘‘December 31, 2027’’ and inserting ‘‘December 31, 2029’’. (e) PREVENTING DOUBLE CREDIT.—Section 45Z(d)(5) is amended— (1) in subparagraph (A)— (A) in clause (ii), by striking ‘‘and’’ at the end, (B) in clause (iii), by striking the period at the end and inserting ‘‘, and’’, and (C) by adding at the end the following new clause: ‘‘(iv) is not produced from a fuel for which a credit under this section is allowable.’’, and (2) by adding at the end the following new subparagraph: ‘‘(C) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of subpara- graph (A)(iv).’’. (f) SALES TO UNRELATED PERSONS.—Section 45Z(f)(3) is amended by adding at the end the following: ‘‘The Secretary may prescribe additional related person rules similar to the rule described in the preceding sentence for entities which are not described in such sentence, including rules for related persons with respect to which the taxpayer has reason to believe will sell fuel to an unrelated person in a manner described in subsection (a)(4).’’. (g) TREATMENT OF SUSTAINABLE AVIATION FUEL.— (1) COORDINATION OF CREDITS.— (A) IN GENERAL.—Section 6426(k) is amended by adding at the end the following new paragraph: ‘‘(4) COORDINATION OF CREDITS.—With respect to any gallon of sustainable aviation fuel in a qualified mixture, this sub- section shall not apply to any such gallon for which a credit 26 USC 45Z note. Determination.