I 
119TH CONGRESS 
1ST SESSION H. R. 2867 
To amend the Internal Revenue Code of 1986 to prohibit the use of foreign 
feedstocks for purposes of the clean fuel production credit, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2025 
Mr. MANN (for himself, Ms. KAPTUR, and Ms. BUDZINSKI) 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 prohibit 
the use of foreign feedstocks for purposes of the clean 
fuel production credit, and for other purposes. 
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 ‘‘Farmer First Fuel 
Incentives Act’’. 
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SEC. 2. PROHIBITION ON FOREIGN FEEDSTOCKS FOR 
CLEAN FUEL PRODUCTION CREDIT. 
(a) PROHIBITION ON FOREIGN FEEDSTOCKS.—Sec-
tion 45Z(f)(1)(A) of the Internal Revenue Code of 1986 
is amended— 
(1) in clause (i)(II)(bb), by striking ‘‘and’’ at 
the end, 
(2) in clause (ii), by striking the period at the 
end and inserting ‘‘, and’’, and 
(3) by adding at the end the following new 
clause: 
‘‘(iii) such fuel is derived from a feed-
stock which was produced or grown in the 
United States.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transportation fuel sold after 
December 31, 2024. 
SEC. 3. DETERMINATION OF EMISSIONS RATE. 
(a) IN GENERAL.—Section 45Z(b)(1)(B) of the In-
ternal 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 indi-
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rect land use change. Any such adjustment 
shall be based on regulations or methodolo-
gies determined by the Secretary in con-
sultation with the Administrator of the En-
vironmental 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. 
SEC. 4. EXTENSION OF CLEAN FUEL PRODUCTION CREDIT. 
Section 45Z(g) of the Internal Revenue Code of 1986 
is amended by striking ‘‘December 31, 2027’’ and insert-
ing ‘‘December 31, 2034’’. 
SEC. 5. ROUNDING OF CLEAN FUEL PRODUCTION CREDIT 
EMISSIONS FACTOR. 
(a) IN GENERAL.—Section 45Z(b)(2) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘0.1’’ each 
place it appears and inserting ‘‘0.01’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transportation fuel produced 
after December 31, 2024. 
Æ 
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