{"id":2605,"date":"2026-10-22T13:26:30","date_gmt":"2026-10-22T13:26:30","guid":{"rendered":"https:\/\/tricordconsulting.com\/?p=2605"},"modified":"2026-10-22T13:26:31","modified_gmt":"2026-10-22T13:26:31","slug":"doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained","status":"publish","type":"post","link":"https:\/\/tricordconsulting.com\/index.php\/2026\/10\/22\/doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained\/","title":{"rendered":"DOE 45Z EVR Applications Now Open &#8211; The US IRS 45Z PER Process Explained"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"788\" src=\"https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55.png\" alt=\"\" class=\"wp-image-2477\" srcset=\"https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55.png 940w, https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55-300x251.png 300w, https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55-768x644.png 768w, https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55-705x591.png 705w, https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55-450x377.png 450w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<p>All low carbon transportation fuels produced in the United States using waste or biomass-based feedstocks sourced from the US, Mexico or Canada (USMCA) are technically eligible for tax credits under the US Internal Revenue Service (IRS) Clean Fuel Production Tax Credit (PTC), also knows as the 45Z tax credit after the section of the Inflation Reduction Act of 2022 under which it passed.&nbsp; However, the tax credit amount received by the fuel producer is based on the emissions value (EV) of that fuel, calculated using the 45ZCF-GREET model, developed by the US Department of Energy (DOE) in conjunction with Argonne National Laboratory.<\/p>\n\n\n\n<p>The 45ZCF-GREET model includes a limited list of fuel-processing method-feedstock combinations.&nbsp; This list is periodically updated as part of the instructions when new versions of the model are released.&nbsp; The 45ZCF-GREET (September 2026) model includes the following fuel-processing method-feedstock combinations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ethanol by fermentation from corn, sorghum, Brazilian sugarcane and corn stover<\/li>\n\n\n\n<li>Sustainable Aviation Fuel-Alcohol-To-Jet (SAF-ATJ) from corn, sorghum, corn stover or Brazilian sugarcane based ethanol;<\/li>\n\n\n\n<li>Renewable diesel (RD), sustainable aviation fuel (SAF) biodiesel (BD), renewable naphtha (RN) and renewable propane (RP) by HEFA and transesterification from soybean oil, canola oil, winter carinata oil, distiller\u2019s corn oil (DCO), distiller\u2019s sorghum oil (DSO), used cooking oil (UCO), tallow, winter camelina oil and winter pennycress oil; and<\/li>\n\n\n\n<li>RNG by anaerobic digestion and biogas upgrading from wastewater sludge, animal manure, landfill gas, municipal food waste, grain stillage, fats, oils and greases (FOG), and mixed high-moisture organic wastes.<\/li>\n<\/ul>\n\n\n\n<p>Low carbon fuels producers who process non-listed eligible feedstocks or use a process not listed in the model instructions, must receive a provisional emissions rate (PER) to calculate their tax credit under 45Z.&nbsp; To apply to Treasury for a PER, you must first get an approved Emissions Value Request (EVR) from DOE.&nbsp;<\/p>\n\n\n\n<p>The DOE EVR consists of 2 parts: 1) the calculation of the subject facility\u2019s emissions value (EV), following the general requirements established by 45ZCF-GREET, and 2) the completed DOE 45Z EVR form.&nbsp; DOE opened EVR applications on October 14, 2026, and submittal instructions can be accessed via DOE\u2019s website <a href=\"https:\/\/www.energy.gov\/cmei\/45z-emissions-value-request\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.<\/p>\n\n\n\n<p>Once an applicant\u2019s EVR is approved and they receive the calculated emissions value letter (CEVL) from DOE, they can submit this letter and form 7218 to Treasury as their PER petition.&nbsp; Once that is approved, applicants can generate tax credits as long as this process is completed prior to the tax filing deadline or extension deadline if an extension was filed.<\/p>\n\n\n\n<p>If you are a fuels producer who is interested in calculating your provisional emissions rate or pursuing the PER process, TRICORD\u2019s 45ZCF-GREET and R&amp;D GREET lifecycle assessment experts are here to help.&nbsp; For inquiries, please contact our low carbon fuels team lead, Hannah Losey P.E., at <a href=\"mailto:Hannah.Losey@tricordconsulting.com\" target=\"_blank\" rel=\"noreferrer noopener\">Hannah.Losey@tricordconsulting.com<\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>All low carbon transportation fuels produced in the United States using waste or biomass-based feedstocks sourced from the US, Mexico or Canada (USMCA) are technically eligible for tax credits under the US Internal Revenue Service (IRS) Clean Fuel Production Tax Credit (PTC), also knows as the 45Z tax credit after the section of the Inflation [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2477,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21,10,1],"tags":[],"class_list":["post-2605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fuels-compliance","category-hot-off-the-press","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DOE 45Z EVR Applications Now Open - The US IRS 45Z PER Process Explained - TRICORD CONSULTING<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tricordconsulting.com\/index.php\/2026\/10\/22\/doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DOE 45Z EVR Applications Now Open - The US IRS 45Z PER Process Explained - TRICORD CONSULTING\" \/>\n<meta property=\"og:description\" content=\"All low carbon transportation fuels produced in the United States using waste or biomass-based feedstocks sourced from the US, Mexico or Canada (USMCA) are technically eligible for tax credits under the US Internal Revenue Service (IRS) Clean Fuel Production Tax Credit (PTC), also knows as the 45Z tax credit after the section of the Inflation [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tricordconsulting.com\/index.php\/2026\/10\/22\/doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained\/\" \/>\n<meta property=\"og:site_name\" content=\"TRICORD CONSULTING\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-22T13:26:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T13:26:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tricordconsulting.com\/wp-content\/uploads\/2026\/05\/Untitled-design-55.png\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tricord Blog\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tricord Blog\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/tricordconsulting.com\\\/index.php\\\/2026\\\/10\\\/22\\\/doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/tricordconsulting.com\\\/index.php\\\/2026\\\/10\\\/22\\\/doe-45z-evr-applications-now-open-the-us-irs-45z-per-process-explained\\\/\"},\"author\":{\"name\":\"Tricord Blog\",\"@id\":\"https:\\\/\\\/tricordconsulting.com\\\/#\\\/schema\\\/person\\\/aae301f8b62b279b939aa7aa285b57e0\"},\"headline\":\"DOE 45Z EVR Applications Now Open &#8211; 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