testnet§45Z — Clean Fuels / SAF

§45Z — SAF and clean fuels, tokenized per gallon

$1.75/gal for SAF and $1.00/gal for other transportation fuels, scaled by lifecycle carbon intensity. The single biggest credit per unit shipped — and the most production-data-intensive to verify.

The trade

§45Z replaced the old §40A/§40B fuel-specific credits with a single lifecycle-CI-based formula. SAF gets a 75% bonus ($1.75/gal at the top of the curve); renewable diesel and biodiesel get the base $1.00/gal.

Tokenization happens at the fuel-meter event. CI scoring uses the EPA CORSIA-eligibility framework for SAF and the §45Z standard model for other fuels.

Two settlement pathsBoth book the same §6418 transfer election

OTC Desk

live

Bilateral, wire-settled (or stablecoin at buyer's election). No tokenization required. Every IRA credit transaction we've closed to date has happened this way — the proven path.

About the OTC Desk

On-chain marketplace

testnet

Credit tokenized as XCT at production. Marketplace bid book; atomic swap for MXD; transfer election booked on-chain. Continuous price discovery, faster settlement.

About §6418 transferability
Both paths settle to the same buyer-side refundable credit and the same IRS portal filing. Indicate which path you want.

Mechanics

Fuel typeBase rateCI scalingTop rate
SAF$1.75/galCI ≤ 50 kgCO₂e/MMBtu$1.75/gal
Other transport$1.00/galCI ≤ 50 kgCO₂e/MMBtu$1.00/gal
  • Production verification: fuel meter SCADA feed
  • CI scoring: EPA CORSIA framework (SAF) or §45Z model (other)
  • PWA multiplier: 5x on base rate
  • Window: 2025–2027 production

Trust

  • CI calculation methodology hash recorded per mint
  • Feedstock provenance attestation via Asset Validator
  • §6418 transferability pre-elected

What this instrument conveys

Conveys contractual transfer rights under §6418 and settlement rights against the credit. It does not convey equity or physical ownership.

Operative terms are set out in the governing documents. Disclosures