I 
119TH CONGRESS 
1ST SESSION H. R. 2932 
To amend the Internal Revenue Code of 1986 to establish a tax credit 
for the production of aviation gasoline that is free of tetra-ethyl-lead. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 17, 2025 
Mr. GARCIA of California (for himself and Mr. OBERNOLTE) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a tax credit for the production of aviation gasoline that 
is free of tetra-ethyl-lead. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Cutting Lead Exposure 
and Aviation Relief Skies Act’’ or the ‘‘CLEAR Skies 
Act’’. 
SEC. 2. AVIATION GASOLINE PRODUCTION CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45BB. AVIATION GASOLINE PRODUCTION CREDIT. 
‘‘(a) AMOUNT OF CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of section 38, 
the aviation gasoline production credit determined 
under this section for the taxable year is an amount 
equal to the product of— 
‘‘(A) the number of gallons of qualified 
aviation gasoline produced by the taxpayer and 
sold by the taxpayer in the manner described in 
paragraph (5) during the taxable year, multi-
plied by 
‘‘(B) the applicable amount with respect to 
such gasoline. 
‘‘(2) APPLICABLE
AMOUNT.—The applicable 
amount under this paragraph is equal to— 
‘‘(A) in the case of qualified aviation gaso-
line sold during calendar year 2026, $1.25, 
‘‘(B) in the case of qualified aviation gaso-
line sold during calendar year 2027, $1.20, 
‘‘(C) in the case of qualified aviation gaso-
line sold during calendar year 2028, $1.15, 
‘‘(D) in the case of qualified aviation gaso-
line sold during calendar year 2029, $1.10, and 
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‘‘(E) in the case of qualified aviation gaso-
line sold during calendar year 2030, $1.05. 
‘‘(3) QUALIFIED
AVIATION
GASOLINE.—For 
purposes of this section, the term ‘qualified aviation 
gasoline’ means aviation gasoline— 
‘‘(A) which is— 
‘‘(i) defined in section 436.101 of title 
10, Code of Federal Regulations, 
‘‘(ii) free from tetra-ethyl-lead, and 
‘‘(iii) produced by the taxpayer in the 
United States, 
‘‘(B) which meets the requirements of any 
aviation fuel standards promulgated pursuant 
to section 44714 of title 49, United States 
Code, and 
‘‘(C) the transfer of which to the fuel tank 
of an aircraft occurs in the United States. 
‘‘(4) SALE.—For purposes of paragraph (1), 
the qualified aviation gasoline is sold in a manner 
described in this paragraph if such gasoline is sold 
by the taxpayer to an unrelated person— 
‘‘(A) for use by such person in a trade or 
business, or 
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‘‘(B) who sells such fuel at retail to an-
other person and places such fuel in the fuel 
tank of such other person. 
‘‘(b) REGISTRATION OF QUALIFIED AVIATION GASO-
LINE PRODUCERS.—No credit shall be allowed under this 
section with respect to any aviation gasoline unless the 
producer of such fuel— 
‘‘(1) is registered with the Secretary under sec-
tion 4101, and 
‘‘(2) provides certification (in such form or 
manner as the Secretary shall prescribe after con-
sultation with the Secretary of Transportation) dem-
onstrating that such gasoline is qualified aviation 
gasoline. 
‘‘(c) REGULATIONS AND GUIDANCE.—Not later than 
180 days after the date of the enactment of this section, 
the Secretary shall, after consultation with the Secretary 
of Transportation, prescribe such regulations and guid-
ance as are necessary to carry out the purposes of this 
section. 
‘‘(d) TERMINATION.—This section shall not apply to 
any sale after December 31, 2030.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (40), by striking the 
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period at the end of paragraph (41) and inserting ‘‘, plus’’, 
and by inserting after paragraph (41) the following new 
paragraph: 
‘‘(42) the aviation gasoline production credit 
determined under section 45BB.’’. 
(c) 
CERTIFICATION
OF
PRODUCERS.—Section 
4101(a)(1) of such Code is amended by striking ‘‘and 
every person producing second generation biofuel (as de-
fined in section 40(b)(6)(E))’’ and inserting ‘‘every person 
producing second generation biofuel (as defined in section 
40(b)(6)(E)), and every person producing qualified avia-
tion gasoline (as defined in section 45BB(a)(4))’’. 
(d) QUALIFIED AVIATION GASOLINE TAXED AS AVIA-
TION GASOLINE.—Section 4081(a)(2)(A)(ii) of such Code 
is amended by inserting ‘‘(including qualified aviation gas-
oline as defined in section 45BB(a)(4))’’ after ‘‘aviation 
gasoline’’. 
(e) CLERICAL AMENDMENT.—The table of sections 
for subpart D of subchapter A of chapter 1 of such Code 
is amended by inserting after the item relating to section 
45AA the following new item: 
‘‘Sec. 45BB. Aviation gasoline credit.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2025. 
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SEC. 3. GAO STUDY. 
(a) STUDY.—The Comptroller General of the United 
States shall carry out a study relating to the price of un-
leaded aviation gas, including— 
(1) the price differential of leaded aviation gas 
at the consumer point of sale as compared with un-
leaded aviation gas, including unleaded aviation gas 
at different octane levels, 
(2) the major drivers of the price differential 
between leaded and unleaded gas, including research 
and development, refining, transportation and deliv-
ery and storage, 
(3) whether the aviation gasoline credit under 
section 45BB of the Internal Revenue Code of 1986 
(as added by section 1) results in cost savings that 
are passed along to the end-user consumer, 
(4) recommendations, if any, for changes to 
such credit to ensure the highest amount of cost sav-
ings is passed along to the end-user consumer, and 
(5) the amount and percentage of unleaded 
aviation gas in the overall aviation gas market and 
future market projections for such amount and per-
centage. 
(b) REPORT.—Not later than one year after the date 
of the enactment of this Act, the Comptroller General of 
the United States shall issue a report to Congress describ-
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ing the findings and determinations made in carrying out 
the study required under subsection (a). 
Æ 
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