,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bbfc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bd1 #bjba ,mr4  
,br[n 7= himself1 ,ms4 ,cantwell1 ,mr4  
,w>nock1 & ,mrs4 ,murray7 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide a tax cr$it = su/a9able
 aviation fuel1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,su/a9able ,skies ,act4  #b4 ,su/a9able 
aviation fuel cr$it  7a7 ,9 g5]al       
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#dj;,a ! foll[+ new section3  #dj;,b4   
,su/a9able aviation fuel cr$it  7a7 ,9  
g5]al  7#a7 ,cr$it am\nt ,= purposes (  
section #ch1 ! su/a9able aviation fuel  
cr$it = ! taxable ye> is1 ) respect to  
ea* gallon ( su/a9able aviation fuel :i*
 is us$ by ! taxpay] 9 ! production ( a 
qualifi$ mixture-- 7,a7 a base cr$it    
am\nt ( #a4ej1 plus  7,b7 ! applicable  

supplem5t>y cr$it am\nt4  7#b7          
,applicable supplem5t>y cr$it am\nt     
7,a7 ,9 g5]al ,= purposes ( p>agraph    
7#a71 ! applicable supplem5t>y cr$it    
am\nt is #j4ja = e p]c5tage po9t above  
#ej p]c5t = :i* ! su/a9able aviation    
fuel is c]tifi$ "u subsection 7f7 to    
r$uce emissions 9 comp>ison )           
petroleum-bas$ jet fuel z describ$ 9    
subsections 7d77#b77;,a7 or             
7d77#b77;,b74  7,b7 ,maximum supplem5t>y
 cr$it am\nt ,= purposes ( subp>agraph  
7,a71 ! maximum applicable supplem5t>y  
cr$it am\nt all[able is #j4ej4  7#c7    
#dj;,a ,exception ,if ! biodiesel fuels 
cr$it "u section #dj;,a is n 9 effect = 
a taxable ye>1 p>agraph 7#a77;,a7 %all  
by appli$ by sub/itut+ #a4ae = #a4ej4   
7b7 ,qualifi$ mixture ,= purposes ( ?is 
section1 ! t]m qualifi$ mixture means a 
mixture ( su/a9able aviation fuel &     
k]os5e1 :i*-- 7#a7 is sold by ! taxpay] 
produc+ su* mixture = use 9 an aircraft 
t has fuel uplift 9 ! ,unit$ ,/ates1 or 
7#b7 is us$-- 7,a7 by ! taxpay] produc+ 

su* mixture1 &  7,b7 9 an aircraft t has
 fuel uplift 9 ! ,unit$ ,/ates4  7c7    
,sale or use mu/ be 9 trade or bus9ess1 
etc ,su/a9able aviation fuel us$ 9 !    
production ( a qualifi$ mixture %all be 
tak5 into acc\nt--  7#a7 only if ! sale 
or use describ$ 9 subsection 7b7 is 9 a 
trade or bus9ess ( ! taxpay]1 &  7#b7 = 
! taxable ye> 9 :i* su* sale or use     
occurs4  7d7 ,su/a9able aviation fuel ,=
 purposes ( ?is section1 ! t]m su/a9able
 aviation fuel means liquid fuel-- 7#a7 
t--  7,a7 consi/s ( syn!siz$            
hydroc>bons1  7,b7 meets ! requirem5ts  
(--  7i7 ,,a/m ,int]national ,/&>d      
,d#geff1 or  7ii7 ! ,fis*] ,trops*      
provisions ( ,,a/m ,int]national ,/&>d  
,d#afee1 ,annex ,a#a1  7,c7 is d]iv$ f  
biomass 7z su* t]m is def9$ 9 section   
#de,k7c77#c771 wa/e /reams1 r5ewable    
en]gy s\rces1 or gase\s c>bon oxides1 & 
7,d7 is n d]iv$ f palm fatty acid       
di/illates1 &  7#b7 t a*ieves at lea/ a 
#ej p]c5t lifecycle gre5h\se gas        
emissions r$uction 9 comp>ison )        

petroleum-bas$ jet fuel1 z det]m9$ by a 
te/ t %[s-- 7,a7 ! fuel production      
pa?way a*ieves at lea/ a #ej p]c5t      
r$uction ( ! aggregate attributional    
core lifecycle emissions & ! positive   
induc$ l& use *ange values "u !         
lifecycle me?odology = su/a9able        
aviation fuels adopt$ by ! ,int]national
 ,civil ,aviation ,organization ) !     
agreem5t ( ! ,unit$ ,/ates1 or  7,b7 !  
fuel production pa?way a*ieves at lea/ a
 #ej p]c5t r$uction ( ! aggregate       
attributional core lifecycle gre5h\se   
gas emissions values & ! positive induc$
 l& use *ange values "u ano!r me?odology
 t ! ,secret>y1 9 consultation ) !      
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy & ! ,secret>y (      
,en]gy work+ jo9tly1 det]m9es is-- 7i7  
reflective ( ! late/ sci5tific und]/&+ (
 lifecycle gre5h\se gas emissions1 &    
7ii7 z /r+5t z ! requirem5t "u          
subp>agraph 7,a74  7e7 ,"t limit =      
adoption ( new su/a9able aviation fuel  
emissions r$uction te/ ,= purposes (    

subp>agraph 7,b7 ( subsection 7d77#b71 !
 ,secret>y1 9 consultation ) !          
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy & ! ,secret>y (      
,en]gy work+ jo9tly1 %all1 )9 #bd mon?s 
aft] ! date ( ! enactm5t ( ?is section1 
adopt at lea/ "o me?odology = te/+      
lifecycle gre5h\se gas emissions t meets
 ! requirem5ts ( su* subp>agraph4  7f7  
,c]tification requirem5ts  7#a7 ,9 g5]al
 ,no cr$it %all be all[$ "u subsection  
7a7 unless ! taxpay] meets c]tification 
requirem5ts demon/rat+ ! su/a9able      
aviation fuel con=ms ) "o ( ! lifecycle 
gre5h\se gas emissions r$uction te/s "u 
subsection 7d77#b74  7#b7 ,c]tification 
requirem5t = te/ 9 7d77#b77;,a7 ,=      
purposes ( p>agraph 7#a71 ) respect to  
c]tifications bas$ on ! te/ "u          
subp>agraph 7,a7 ( subsection 7d77#b71 !
 taxpay] %all obta9 f ! fuel produc] a  
c]tification f a su/a9ability           
c]tification s*eme approv$ by !         
,int]national ,civil ,aviation          
,organization demon/rat+ t ! fuel con=ms

 ) ! ,c>bon ,(fsett+ & ,r$uction ,s*eme 
= ,int]national ,aviation's su/a9ability
 crit]ia & ! traceability & in=mation   
transmission requirem5ts approv$ by !   
,int]national ,civil ,aviation          
,organization ) ! agreem5t ( ! ,unit$   
,/ates4  7#c7 ,c]tification requirem5ts 
= te/ 9 7d77#b77;,b7 ,= purposes (      
p>agraph 7#a71 ) respect to             
c]tifications bas$ on ! te/ "u          
subp>agraph 7,b7 ( subsection 7d77#b7-- 
7,a7 ! taxpay] %all obta9 f ! fuel      
produc] a c]tification t ! fuel has be5 
det]m9$ by ! ,environm5tal ,protection  
,ag5cy to qualify "u ! requirem5ts ( su*
 subp>agraph1 &  7,b7 ! taxpay] %all    
obta9 f ! fuel produc] an additional    
c]tification t ! fuel con=ms ) !        
su/a9ability crit]ia & ! traceability & 
in=mation transmission requirem5ts t !  
,secret>y1 9 consultation ) !           
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy & ! ,secret>y (      
,en]gy work+ jo9tly1 det]m9es are       
equival5t ) ^? necess>y to claim        

emissions r$uctions f su/a9able aviation
 fuel use "u ! ,c>bon ,(fsett+ &        
,r$uction ,s*eme = ,int]national        
,aviation adopt$ by ! ,int]national     
,civil ,aviation ,organization ) !      
agreem5t ( ! ,unit$ ,/ates4  7g7        
,t]m9ation ,?is section %all n apply to 
any sale or use aft] ,decemb] #ca1      
#bjca4  4  7b7 ,cr$it made "p ( g5]al   
bus9ess cr$it ,section #ch7;b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plus at ! end ( p>agraph 7#cb71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#cc7 & ins]t+ 1 plus1 & by ins]t+ aft] 
p>agraph 7#cc7 ! foll[+ new p>agraph3   
7#cd7 ! su/a9able aviation fuel cr$it   
det]m9$ "u section #dj;,b4  4  7c7      
,con=m+ am5dm5t ,section #dj;,a7f7 ( su*
 ,code is am5d$ by /rik+ p>agraph 7#d74 
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
end+ aft] ! date ( ! enactm5t ( ?is     
,act4