DOE Proposed Information Collection for Section 45Z Emissions Value Requests

Regs.gov: Energy Efficiency and Renewable Energy Office

Published February 22nd, 2026

Detected March 14th, 2026

Summary

The U.S. Department of Energy is seeking public comment on a new information collection request for Section 45Z Emissions Value Requests. This collection is necessary for fuel producers to petition for a Provisional Emissions Rate to claim a section 45Z tax credit. Comments are due by April 2, 2026.

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What changed

The Department of Energy (DOE) has submitted a new information collection request to the Office of Management and Budget (OMB) for review under the Paperwork Reduction Act. This collection, titled "Section 45Z Emissions Value Request," aims to gather necessary data from transportation fuel producers to provide an emissions value. This value is critical for producers to petition the Secretary of the Treasury for a Provisional Emissions Rate, enabling them to claim the section 45Z tax credit. The DOE estimates 30 respondents will incur 1,200 burden hours annually, with an estimated reporting and recordkeeping cost burden of $127,440.

Regulated entities, specifically owners of facilities that produce transportation fuel as defined in 26 U.S.C. 45Z, should review this proposed collection. Public comments are invited on the necessity, accuracy, utility, clarity, and burden minimization of the information collection. Comments must be received by April 2, 2026. Entities intending to comment but facing difficulties should notify the DOE Desk Officer at OMB as soon as possible. The primary purpose is to facilitate the claiming of the section 45Z tax credit.

What to do next

Review the proposed Section 45Z Emissions Value Request information collection.
Submit comments on the collection's necessity, accuracy, utility, clarity, and burden by April 2, 2026.
Notify the DOE Desk Officer at OMB if unable to submit comments by the deadline.

Source document (simplified)

Content

ACTION:

Submission for Office of Management and Budget (OMB) review; comment request.

SUMMARY:

The U.S. Department of Energy (DOE) invites public comment on a proposed collection of information that DOE is developing
for submission to OMB pursuant to the Paperwork Reduction Act of 1995.

DATES:

Comments regarding this proposed information collection must be received on or before April 2, 2026. If you anticipate that
you will be submitting comments but find it difficult to do so within the period of time allowed by this notice, please advise
the DOE Desk Officer at OMB of your intention to make a submission as soon as possible. The Desk Officer may be telephoned
at (202) 395-4718.

ADDRESSES:

Written comments and recommendations for the proposed information collection should be sent within 30 days of publication
of this notice to www.reginfo.gov/public/do/PRAMain. Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using
the search function.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of the information collection instrument and instructions should be directed
to John Cabaniss, 1000 Independence Ave. SW, Washington, DC 20585, 202-287-5531, or by email at EERE_Bioenergy@ee.doe.gov. Email communication is preferred.

SUPPLEMENTARY INFORMATION:

Comments are invited on: (a) whether the proposed collection of information is necessary for the proper performance of the
functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's
estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions
used; (c) ways to enhance the quality, utility, and clarity of the information to be collected; and (d) ways to minimize the
burden of the collection of information on respondents, including through the use of automated collection techniques or other
forms of information technology.

This information collection request contains:

(1) OMB No.: “New;”

(2) Information Collection Request Title: Section 45Z Emissions Value Request;

(3) Type of Request: New;

(4) Purpose: DOE seeks to collect section 45Z Emissions Value Requests (EVR) and required supporting documents from fuel producers to provide
an emissions value. Transportation fuel producers may use this emissions value to petition the Secretary of the Treasury for
a Provisional Emissions Rate to claim the section 45Z tax credit. DOE will share relevant information collected with one or
more National Laboratories as needed so those Laboratories can perform the required emissions analysis. Likely respondents
include owners of facilities that produce transportation fuel as defined in 26 U.S.C. 45Z;

(5) Annual Estimated Number of Respondents: 30;

(6) Annual Estimated Number of Total Responses: 30;

(7) Annual Estimated Number of Burden Hours: 1,200;

(8) Annual Estimated Reporting and Recordkeeping Cost Burden: $127,440.

Statutory Authority: 26 U.S.C. 45Z.

Signing Authority

This document of the Department of Energy was signed on February 22, 2026, by Audrey Robertson, Assistant Secretary of Energy
(EERE), The Office of Critical Minerals and Energy Innovation, pursuant to delegated authority from the Secretary of Energy.
That document with the original signature and date is maintained by DOE. For administrative purposes only, and in compliance
with requirements of the Office of the Federal Register, the undersigned DOE Federal Register Liaison Officer has been authorized
to sign and submit the document in electronic format for publication, as an official document of the Department of Energy.
This administrative process in no way alters the legal effect of this document upon publication in the
Federal Register
.

Signed in Washington, DC, on February 25, 2026. Jennifer Hartzell, Alternate Federal Register Liaison Officer, U.S. Department of Energy. [FR Doc. 2026-04143 Filed 3-2-26; 8:45 am] BILLING CODE 6450-01-P