Determination of emissions rate

(a) In general Section 45Z(b)(1)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iv) Exclusion of indirect land use changes Notwithstanding clauses (ii) and (iii), the lifecycle greenhouse gas emissions shall be adjusted as necessary to exclude any emissions attributed to indirect land use change. Any such adjustment shall be based on regulations or methodologies determined by the Secretary in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Agriculture.. (b) Conforming amendment Section 45Z(b)(1)(B)(i) of such Code is amended by striking clauses (ii) and (iii) and inserting clauses (ii), (iii), and (iv). (c) Effective date The amendments made by this section shall apply to emissions rates published for taxable years beginning after December 31, 2025.