Introduced in Senate — S. 3759

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

Section 1. Short title

This Act may be cited as the Securing America's Fuels Act or the SAF Act.

Sec. 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.