Brownlee-What-Tax-Incentives-Exist-for-RNG-Fleets-4-27-25.pdf

1、What Tax Incentives Exist for RNG Fleets?Matthew BrownleeDirector,Federal Government Affairs Key Tax Incentives for RNG Fleets Budget Reconciliation Q&AKey Tax Incentives for RNG FleetsAFTC,RNG Incentive Act,IRA CreditsThe Transport Project|Tax IncentivesAlternative Fuel Tax Credit 26 USC 6426 and 6

2、427$0.50 per gallon credit for CNG,LNG,or RNG that is used as a fuel in a“motor vehicle or motorboat or in aviation.”Expired December 31,2024The Transport Project|Tax IncentivesAlternative Fuel Tax Credit Timeline2005The Energy Policy ActEffective Oct.2006-Dec.20092008The Emergency Economic Stabiliz

3、ation Act of 2008Effective until Dec.31,20102010The Tax Relief,Unemployment Insurance Reauthorization,and Job Creation Act of 2010Extended one year until Dec.31,20112012American Taxpayer Relief Act of 2012Retroactively extended the credit for 2012 and through the end of 20132014Tax Increase Preventi

4、on Act of 2014Retroactively extended for 20142015The Protecting Americans from Tax Hikes Act of 2015Extended through 20162018 AFTC expires at end of 2016Feb.2018 Bipartisan Budget Act retroactively extended to cover 20172019-2020Further Consolidated Appropriations Act of 2020Retroactively extended t

5、he AFTC for 2018 and 2019 and forward through 2020.Extended again at the end of 2020 in the Consolidated Appropriations Act through 20212022Inflation Reduction ActRetroactively extends 2022-2024The Transport Project|Tax IncentivesS.1252/H.R.2596 The Renewable Natural Gas Incentive Act Builds on the

6、success of the AFTC by increasing credit to$1.00 for RNG used in transportation Led by Sens.Tillis&Warner and Reps.Fitzpatrick&SnchezThe Transport Project|Tax IncentivesIRA Tax Credits 45Z Clean Fuel Production Tax Credit Incentive for producers who sell quali