1805 
‘‘(bb) the total number of la-
borers and mechanics who were 
paid wages at a rate below the 
rate described in subparagraph 
(A) for any period during such 
year. 
‘‘(ii) PENALTY ASSESSED AS TAX.— 
The penalty described in clause (i)(II) 
shall be treated in the same manner as a 
penalty imposed under subchapter B of 
chapter 68. 
‘‘(3) APPRENTICESHIP
REQUIREMENTS.—The 
requirements described in this subparagraph with re-
spect to any qualified nuclear power facility are as 
follows: 
‘‘(A) LABOR HOURS.— 
‘‘(i) PERCENTAGE OF TOTAL LABOR 
HOURS.—All contractors and subcontrac-
tors engaged in the performance of alter-
ation or repair work on any qualified nu-
clear power facility shall, subject to sub-
paragraph (B), ensure that not less than 
the applicable percentage of the total labor 
hours of such work be performed by quali-
fied apprentices. 
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‘‘(ii) APPLICABLE PERCENTAGE.—For 
purposes of paragraph (1), the applicable 
percentage shall be— 
‘‘(I) in the case of any applicable 
project the construction of which be-
gins before January 1, 2023, 5 per-
cent, 
‘‘(II) in the case of any applica-
ble project the construction of which 
begins after December 31, 2022, and 
before January 1, 2024, 10 percent, 
and 
‘‘(III) in the case of any applica-
ble project the construction of which 
begins after December 31, 2023, 15 
percent. 
‘‘(B) APPRENTICE
TO
JOURNEYWORKER 
RATIO.—The requirement under subparagraph 
(A)(i) shall be subject to any applicable require-
ments for apprentice-to-journeyworker ratios of 
the Department of Labor or the applicable 
State apprenticeship agency. 
‘‘(C) 
PARTICIPATION.—Each 
contractor 
and subcontractor who employs 4 or more indi-
viduals to perform construction, alteration, or 
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repair work on an applicable project shall em-
ploy 1 or more qualified apprentices to perform 
such work. 
‘‘(D) EXCEPTION.— 
‘‘(i) IN
GENERAL.—Notwithstanding 
any other provision of this paragraph, this 
paragraph shall not apply in the case of a 
taxpayer who— 
‘‘(I) demonstrates a lack of avail-
ability of qualified apprentices in the 
geographic area of the construction, 
alteration, or repair work, and 
‘‘(II) makes a good faith effort to 
comply with the requirements of this 
paragraph. 
‘‘(ii) GOOD FAITH EFFORT.—For pur-
poses of clause (i), a taxpayer shall be 
deemed to have satisfied the requirements 
under such paragraph with respect to an 
applicable project if such taxpayer has re-
quested qualified apprentices from a reg-
istered apprenticeship program, as defined 
in section 3131(e)(3)(B), and such request 
has been denied, provided that such denial 
is not the result of a refusal by the con-
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tractors or subcontractors engaged in the 
performance of construction, alteration, or 
repair work on such applicable project to 
comply with the established standards and 
requirements of such apprenticeship pro-
gram. 
‘‘(E) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) LABOR HOURS.—The term ‘labor 
hours’ has the meaning given such term in 
section 45(b)(9)(E)(i). 
‘‘(ii) QUALIFIED
APPRENTICE.—The 
term ‘qualified apprentice’ has the mean-
ing 
given 
such 
term 
in 
section 
45(b)(9)(E)(ii). 
‘‘(4) REGULATIONS AND GUIDANCE.—The Sec-
retary shall issue such regulations or other guidance 
as the Secretary determines necessary or appropriate 
to carry out the purposes of this subsection. 
‘‘(e) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2026.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of the Internal Revenue Code 
of 1986 is amended— 
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(A) in paragraph (36), by striking ‘‘plus’’ 
at the end, 
(B) in paragraph (37), by striking the pe-
riod at the end and inserting ‘‘, plus’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(38) the zero-emission nuclear power produc-
tion credit determined under section 45W(a).’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following new 
item: 
‘‘Sec. 45W. Zero-emission nuclear power production credit.’’. 
(c) ELECTIVE
PAYMENT
OF
CREDIT.—Section 
6417(b), as added by the preceding provisions of this Act, 
is amended by adding at the end the following new para-
graph: 
‘‘(8) The zero-emission nuclear power produc-
tion credit determined under section 45W.’’. 
(d) EFFECTIVE DATE.—This section shall apply to 
electricity produced and sold after December 31, 2021, in 
taxable years beginning after such date. 
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1810 
PART 2—RENEWABLE FUELS 
SEC. 136201. EXTENSION OF INCENTIVES FOR BIODIESEL, 
RENEWABLE 
DIESEL 
AND 
ALTERNATIVE 
FUELS. 
(a) BIODIESEL AND RENEWABLE DIESEL CREDIT.— 
Section 40A(g) is amended by striking ‘‘December 31, 
2022’’ and inserting ‘‘December 31, 2031’’. 
(b) BIODIESEL MIXTURE CREDIT.— 
(1) 
IN
GENERAL.—Section 
6426(c)(6) 
is 
amended by striking ‘‘December 31, 2022’’ and in-
serting ‘‘December 31, 2031’’. 
(2) FUELS
NOT
USED
FOR
TAXABLE
PUR-
POSES.—Section 6427(e)(6)(B) is amended by strik-
ing ‘‘December 31, 2022’’ and inserting ‘‘December 
31, 2031’’. 
(c) 
ALTERNATIVE
FUEL
CREDIT.—Section 
6426(d)(5) is amended by striking ‘‘December 31, 2021’’ 
and inserting ‘‘December 31, 2031’’. 
(d) ALTERNATIVE FUEL MIXTURE CREDIT.—Section 
6426(e)(3) is amended by striking ‘‘December 31, 2021’’ 
and inserting ‘‘December 31, 2031’’. 
(e) PAYMENTS FOR ALTERNATIVE FUELS.—Section 
6427(e)(6)(C) is amended by striking ‘‘December 31, 
2021’’ and inserting ‘‘December 31, 2031’’. 
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(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2021. 
SEC. 
136202. 
EXTENSION 
OF 
SECOND 
GENERATION 
BIOFUEL INCENTIVES. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘2022’’ and inserting ‘‘2032’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to qualified second generation 
biofuel production after December 31, 2021. 
SEC. 136203. SUSTAINABLE AVIATION FUEL CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by inserting after sec-
tion 40A the following new section: 
‘‘SEC. 40B. SUSTAINABLE AVIATION FUEL CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
sustainable aviation fuel credit for the taxable year is, with 
respect to any sale or use of a qualified mixture which 
occurs during such taxable year, an amount equal to the 
product of— 
‘‘(1) the number of gallons of sustainable avia-
tion fuel in such mixture, multiplied by 
‘‘(2) the sum of— 
‘‘(A) $1.25, plus 
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‘‘(B) the applicable supplementary amount 
with respect to such sustainable aviation fuel. 
‘‘(b) APPLICABLE SUPPLEMENTARY AMOUNT.—For 
purposes of this section, the term ‘applicable supple-
mentary amount’ means, with respect to any sustainable 
aviation fuel, an amount equal to $0.01 for each percent-
age point by which the lifecycle greehouse gas emissions 
reduction percentage with respect to such fuel exceeds 50 
percent. In no event shall the applicable supplementary 
amount determined under this subsection exceed $0.50. 
‘‘(c) QUALIFIED MIXTURE.—For purposes of this 
section, the term ‘qualified mixture’ means a mixture of 
sustainable aviation fuel and kerosene if— 
‘‘(1) such mixture is produced by the taxpayer 
in the United States, 
‘‘(2) such mixture is used by the taxpayer (or 
sold by the taxpayer for use) in an aircraft, 
‘‘(3) such sale or use is in the ordinary course 
of a trade or business of the taxpayer, and 
‘‘(4) the transfer of such mixture to the fuel 
tank of such aircraft occurs in the United States. 
‘‘(d) SUSTAINABLE AVIATION FUEL.—For purposes 
of this section, the term ‘sustainable aviation fuel’ means 
liquid fuel which— 
‘‘(1) meets the requirements of— 
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‘‘(A) 
ASTM 
International 
Standard 
D7566, or 
‘‘(B) the Fischer Tropsch provisions of 
ASTM International Standard D1655, Annex 
A1, 
‘‘(2) is not derived from palm fatty distillates or 
petroleum, and 
‘‘(3) has been certified in accordance with sub-
section (e) as having a lifecycle greenhouse gas emis-
sions reduction percentage of at least 50 percent. 
‘‘(e) LIFECYCLE GREENHOUSE GAS EMISSIONS RE-
DUCTION PERCENTAGE.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘lifecycle green-
house gas emissions reduction percentage’ means, 
with respect to any sustainable aviation fuel, the 
percentage reduction in lifecycle greenhouse gas 
emissions achieved by such fuel in comparison with 
petroleum-based jet fuel as stated in a certification 
which meets the requirements of paragraphs (2). 
‘‘(2) CERTIFICATION
METHODOLOGY.—A cer-
tification meets the requirements of this paragraph 
if such certification (including the methodology and 
process of such certification) conforms with all re-
quirements 
(including 
requirements 
related 
to 
traceability and information transmission) of the 
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most recent Carbon Offsetting and Reduction 
Scheme for International Aviation which has been 
adopted by the International Civil Aviation Organi-
zation with the agreement of the United States. 
‘‘(3) OPTION TO OBTAIN CERTIFICATION FROM 
SECRETARY.—Not later than 24 months after the 
date of the enactment of this section, the Secretary, 
after consultation with the Secretary of Energy and 
the Administrator of the Environmental Protection 
Agency, shall establish procedures pursuant to which 
taxpayers may obtain a certification which meets the 
requirements of paragraph (2) from the Secretary. 
‘‘(f) REGISTRATION
OF
SUSTAINABLE
AVIATION 
FUEL PRODUCERS.—No credit shall be allowed under this 
section with respect to any sustainable aviation fuel unless 
the producer of such fuel has entered into an agreement 
with the Secretary to provide the Secretary such informa-
tion with respect to such fuel as the Secretary may require 
for purposes of carrying out this section. 
‘‘(g) COORDINATION WITH CREDIT AGAINST EXCISE 
TAX.—The amount of the credit determined under this 
section with respect to any sustainable aviation fuel shall, 
under rules prescribed by the Secretary, be properly re-
duced to take into account any benefit provided with re-
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spect to such sustainable aviation fuel solely by reason of 
the application of section 6426 or 6427(e). 
‘‘(h) TERMINATION.—This section shall not apply to 
any sale or use after December 31, 2031.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.— Section 38(b) is amended by striking ‘‘plus’’ 
at the end of paragraph (37), by striking the period at 
the end of paragraph (38) and inserting ‘‘, plus’’, and by 
inserting after paragraph (38) the following new para-
graph: 
‘‘(39) the sustainable aviation fuel credit deter-
mined under section 40B.’’. 
(c) COORDINATION WITH BIODIESEL INCENTIVES.— 
(1) IN GENERAL.—Section 40A(d)(1) is amend-
ed by inserting ‘‘or 40B’’ after ‘‘determined under 
section 40’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
40A(f) is amended by striking paragraph (4). 
(d) SUSTAINABLE AVIATION FUEL ADDED TO CRED-
IT FOR ALCOHOL FUEL, BIODIESEL, AND ALTERNATIVE 
FUEL MIXTURES.— 
(1) IN GENERAL.—Section 6426 is amended by 
adding at the end the following new subsection: 
‘‘(k) SUSTAINABLE AVIATION FUEL CREDIT.— 
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‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the sustainable aviation fuel credit for the tax-
able year is, with respect to any sale or use of a 
qualified mixture, an amount equal to the product 
of— 
‘‘(A) the number of gallons of sustainable 
aviation fuel in such mixture, multiplied by 
‘‘(B) the sum of— 
‘‘(i) $1.25, plus 
‘‘(ii) the applicable supplementary 
amount with respect to such sustainable 
aviation fuel. 
‘‘(2) APPLICABLE SUPPLEMENTARY AMOUNT.— 
For purposes of this subsection, the term ‘applicable 
supplementary amount’ has the meaning given such 
term in section 40B(b). 
‘‘(3) OTHER DEFINITIONS.—Any term used in 
this subsection which is also used in section 40B 
shall have the meaning given such term by section 
40B. 
‘‘(4) REGISTRATION REQUIREMENT.—For pur-
poses of this subsection, rules similar to the rules of 
section 40B(f) shall apply.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 6426 is amended— 
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(i) in subsection (a)(1), by striking 
‘‘and (e)’’ and inserting ‘‘(e), and (k)’’, 
and 
(ii) in subsection (h), by striking 
‘‘under section 40 or 40A’’ and inserting 
‘‘under section 40, 40A, or 40B’’. 
(B) Section 6427(e)(6) is amended by 
striking the ‘‘and’’ at the end of subparagraph 
(C), by striking the period at the end of sub-
paragraph (D) and inserting ‘‘, and’’, and by 
adding at the end the following new subpara-
graph: 
‘‘(E) any qualified mixture of sustainable 
aviation fuel (as defined in section 6426(k)(3)) 
sold or used after December 31, 2031.’’. 
(e) GUIDANCE.—Under rules prescribed by the Sec-
retary of the Treasury (or the Secretary’s delegate), the 
amount of the credit allowed under section 40B of the In-
ternal Revenue Code of 1986 (as added by this subsection) 
shall be properly reduced to take into account any benefit 
provided with respect to sustainable aviation fuel (as de-
fined in such section 40B) by reason of the application 
of section 6426 or section 6427(e). 
(f) AMOUNT OF CREDIT INCLUDED IN GROSS IN-
COME.—Section 87 is amended by striking ‘‘and’’ in para-
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graph (1), by striking the period at the end of paragraph 
(2) and inserting ‘‘, and’’, and by adding at the end the 
following new paragraph: 
‘‘(3) the sustainable aviation fuel credit deter-
mined with respect to the taxpayer for the taxable 
year under section 40B(a).’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2022. 
SEC. 136204. CLEAN HYDROGEN. 
(a) CREDIT FOR PRODUCTION OF CLEAN HYDRO-
GEN.— 
(1) IN GENERAL.—Subpart D of part IV of 
subchapter A of chapter 1 is amended by adding at 
the end the following new section: 
‘‘SEC. 45X. CREDIT FOR PRODUCTION OF CLEAN HYDRO-
GEN. 
‘‘(a) AMOUNT OF CREDIT.—For purposes of section 
38, the clean hydrogen production credit for any taxable 
year is an amount equal to the product of— 
‘‘(1) the applicable amount, multiplied by 
‘‘(2) the kilograms of qualified clean hydrogen 
produced by the taxpayer during such taxable year 
at a qualified clean hydrogen production facility dur-
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ing the 10-year period beginning on the date such 
facility was originally placed in service. 
‘‘(b) APPLICABLE AMOUNT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(1), the applicable amount shall be an amount 
equal to the applicable percentage of $3.00. If any 
amount as determined under the preceding sentence 
is not a multiple of 0.1 cent, such amount shall be 
rounded to the nearest multiple of 0.1 cent. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means— 
‘‘(A) in the case of any qualified clean hy-
drogen which is produced through a process 
that, as compared to hydrogen produced by 
steam-methane reforming, achieves a percent-
age reduction in lifecycle greenhouse gas emis-
sions which is less than 75 percent, 20 percent, 
‘‘(B) in the case of any qualified clean hy-
drogen which is produced through a process 
that, as compared to hydrogen produced by 
steam-methane reforming, achieves a percent-
age reduction in lifecycle greenhouse gas emis-
sions which is not less than 75 percent and less 
than 85 percent, 25 percent, 
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‘‘(C) in the case of any qualified clean hy-
drogen which is produced through a process 
that, as compared to hydrogen produced by 
steam-methane reforming, achieves a percent-
age reduction in lifecycle greenhouse gas emis-
sions which is not less than 85 percent and less 
than 95 percent, 34 percent, and 
‘‘(D) in the case of any qualified clean hy-
drogen which is produced through a process 
that, as compared to hydrogen produced by 
steam-methane reforming, achieves a percent-
age reduction in lifecycle greenhouse gas emis-
sions which is not less than 95 percent, 100 
percent. 
‘‘(3) INFLATION
ADJUSTMENT.—The $3.00 
amount in paragraph (1) shall be adjusted by multi-
plying such amount by the inflation adjustment fac-
tor (as determined under section 45(e)(2), deter-
mined by substituting ‘2020’ for ‘1992’ in subpara-
graph (B) thereof) for the calendar year in which 
the qualified clean hydrogen is produced. If any 
amount as increased under the preceding sentence is 
not a multiple of 0.1 cent, such amount shall be 
rounded to the nearest multiple of 0.1 cent. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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1821 
‘‘(1) LIFECYCLE
GREENHOUSE
GAS
EMIS-
SIONS.—For purposes of this section, the term 
‘lifecycle greenhouse gas emissions’ has the same 
meaning given such term under subparagraph (H) of 
section 211(o)(1) of the Clean Air Act (42 U.S.C. 
7545(o)(1)), as in effect on the date of enactment of 
this section, as related to the full fuel lifecycle 
through the point of hydrogen production. 
‘‘(2) QUALIFIED CLEAN HYDROGEN.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
clean hydrogen’ means hydrogen which is pro-
duced through a process that, as compared to 
hydrogen produced by steam-methane reform-
ing, achieves a percentage reduction in lifecycle 
greenhouse gas emissions which is not less than 
40 percent. 
‘‘(B) ADDITIONAL REQUIREMENTS.—Such 
term shall not include any hydrogen unless such 
hydrogen is produced— 
‘‘(i) in the United States (as defined 
in section 638(1) or a possession of the 
United States (as defined in section 
638(2)), 
‘‘(ii) in the ordinary course of a trade 
or business of the taxpayer, and 
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‘‘(iii) for sale or use. 
‘‘(3) QUALIFIED
CLEAN
HYDROGEN
PRODUC-
TION FACILITY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
clean hydrogen production facility’ means a fa-
cility owned by the taxpayer which produces 
qualified clean hydrogen and which meets the 
requirements of subparagraph (B). 
‘‘(B) TERMINATION.—The term ‘qualified 
clean hydrogen production facility’ shall not in-
clude any facility the construction of which be-
gins after December 31, 2028. 
‘‘(4) STEAM-METHANE REFORMING.—The term 
‘steam-methane reforming’ means a hydrogen pro-
duction process in which high-temperature steam is 
used to produce hydrogen from natural gas (other 
than natural gas derived from biomass (as defined 
in section 45K(c)(3) as in effect on the date of the 
enactment of this section), without carbon capture 
and sequestration. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) TREATMENT
OF
FACILITIES
OWNED
BY 
MORE
THAN
TAXPAYER.—Rules similar to the 
rules section 45(e)(3) shall apply for purposes of 
this section. 
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‘‘(2) COORDINATION WITH CREDIT FOR CARBON 
OXIDE SEQUESTRATION.—No credit shall be allowed 
under this section with respect to any qualified clean 
hydrogen produced at a facility which includes prop-
erty for which a credit is allowed under section 45Q. 
‘‘(e) BASE CREDIT AMOUNT AND INCREASED CREDIT 
AMOUNT FOR QUALIFIED CLEAN HYDROGEN PRODUC-
TION FACILITIES.— 
‘‘(1) IN GENERAL.—In the case of any qualified 
clean hydrogen production facility which does not 
satisfy the requirements of paragraph (2)(B), the 
amount of the credit determined under subsection 
(a) shall be 20 percent of such amount (determined 
without regard to this sentence). 
‘‘(2) INCREASED CREDIT FOR CERTAIN FACILI-
TIES MEETING PROJECT REQUIREMENTS.— 
‘‘(A) IN
GENERAL.—In the case of any 
qualified facility which meets the project re-
quirements of this paragraph, paragraph (1) 
shall not apply. 
‘‘(B) PROJECT REQUIREMENTS.—A project 
meets the requirements of this subparagraph if 
it is one of the following: 
‘‘(i) A project with a maximum net 
output of less than 1 megawatt. 
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