[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Page S4003]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2529. Mr. GRASSLEY submitted an amendment intended to be proposed 
to amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       On page 582, strike line 20 and all that follows through 
     page 583, line 14, and insert the following:
       (e) Preventing Double Credit.--Section 45Z(d)(5) is 
     amended--
       (1) in subparagraph (A)--
       (A) in clause (ii), by striking ``and'' at the end,
       (B) in clause (iii), by striking the period at the end and 
     inserting ``, and'', and
       (C) by adding at the end the following new clause:
       ``(iv) subject to subparagraph (C), is not produced from a 
     fuel for which a credit under this section is allowable.'', 
     and
       (2) by adding at the end the following new subparagraphs:
       ``(C) Special rule.--In the case of any alcohol fuel 
     produced by a taxpayer, if such taxpayer--
       ``(i) sells such fuel to an unrelated person for use by 
     such person in the production of sustainable aviation fuel,
       ``(ii) makes an election (in such form and manner as the 
     Secretary shall designate) under this subparagraph that such 
     taxpayer will not claim a credit under this section with 
     respect to the fuel described in clause (i), and
       ``(iii) provides written notice of such election to the 
     producer of the sustainable aviation fuel,
     subparagraph (A)(iv) shall not apply with respect to such 
     sustainable aviation fuel.
       ``(D) Regulations and guidance.--The Secretary shall issue 
     such regulations or other guidance as the Secretary 
     determines necessary to carry out the purposes of 
     subparagraphs (A)(iv) and (C).''.
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