S. 3759

119 S3759 IS: Securing America's Fuels Act
 U.S. Senate
 2026-02-02
 text/xml
 EN
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 II  119th CONGRESS  2d Session  S. 3759  IN THE SENATE OF THE UNITED STATES   February 2, 2026   Mr. Moran  (for himself,  Ms. Cortez Masto ,  Ms. Ernst , and  Ms. Klobuchar ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to reinstate the special rate calculation of the clean fuel production credit with respect to sustainable aviation fuel, and to extend the credit through 2033.
1.
Short title
This Act may be cited as the   Securing America's Fuels Act   or the   SAF Act  .
2.
Extension of clean fuel production credit; reinstatement of special rate calculation for sustainable aviation fuel
(a)
Reinstatement of special rate
(1)
In general
Paragraph (3) of  section 45Z(a)  of the Internal Revenue Code of 1986, as amended by section 70521(g)(2) of  Public Law 119–21 , is amended to read as follows:
(3)
Special rate for sustainable aviation fuel
(A)
In general
In the case of a transportation fuel which is sustainable aviation fuel, paragraph (2) shall be applied—
(i)
in the case of fuel produced at a qualified facility described in paragraph (2)(A), by substituting  35 cents  for  20 cents , and
(ii)
in the case of fuel produced at a qualified facility described in paragraph (2)(B), by substituting  $1.75  for  $1.00 .
(B)
Sustainable aviation fuel
For purposes of this section, the term  sustainable aviation fuel  means liquid fuel, the portion of which is not kerosene, which is sold for use in an aircraft and which—
(i)
meets the requirements of—
(I)
ASTM International Standard D7566, or
(II)
the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and
(ii)
is not derived from palm fatty acid distillates or petroleum.
 .
(2)
Conforming amendment
Section 45Z(c)(1) of such Code, as amended by section 70521(g)(2) of  Public Law 119–21 , is amended by striking  and the $1.00 amount in subsection (a)(2)(B)  and inserting  , the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii) .
(b)
Extension of credit
Section 45Z(g) of such Code, as amended by section 70521(d) of  Public Law 119–21 , is amended by striking  December 31, 2029  and inserting  December 31, 2033 .
(c)
Effective date
The amendments made by this section shall apply to fuel produced after December 31, 2025.