How Corn and Soybean Farmers Can Profit from the 45Z Clean Fuel Tax Credit

In July 2025, Congress passed significant updates to the Clean Fuel Production Credit (Section 45Z), extending the program and prioritizing U.S.–grown feedstocks. This newsletter provides a practical roadmap for corn and soybean growers—and the ag‑retail advisors who serve them—on how to turn climate-smart practices into revenue opportunities through the 45Z credit. Learn how the 45Z tax credit for corn and soybean farmers can earn premiums.

What Is 45Z and Why It Matters

Section 45Z provides a per‑gallon tax credit to producers of transportation fuels—like ethanol, biodiesel, renewable natural gas (RNG), and sustainable aviation fuel (SAF)—based on the fuel’s lifecycle greenhouse gas emissions.

  • Non‑aviation fuels (e.g. ethanol, biodiesel): base credit of $0.20/gal, up to $1.00/gal with wage bonuses

  • SAF: $0.35/gal baseline, up to $1.75/gal

  • Credit scales with emissions—the lower the carbon intensity (CI), the higher the payout per gallon (soygrowers.com).

Recent legislation through brings major wins for growers:

  • Adds a 2‑year extension through 2029 

  • Excludes indirect land‑use change (ILUC) from emissions models, benefiting corn & soybean feedstocks (soygrowers.com)

  • Restricts feedstocks to U.S., Canada, or Mexico—no foreign UCO or tallow

These changes translate into more stable policy, stronger ethanol & biodiesel margins, and higher demand for climate-smart grain—especially when paired with verified ag practices.

Why Corn & Soybean Growers Are Poised to Profit

  1. Stronger demand for domestic feedstocks
    U.S.-based ethanol & biodiesel producers can no longer rely on imported waste feedstocks, boosting demand (and pricing) for domestically grown corn & soy 

  2. ILUC removal levels the game
    Without the indirect land-use penalty, corn & soy ethanol enjoy a better CI score—often translating into 5–10 ¢/gal more credit value (soygrowers.com).

  3. Climate‑smart cropping = higher value
    USDA’s interim rule (Jan 2025) allows verified practices—no‑till, cover crops, nutrient management—to earn CI credits:

What Growers Should Do Right Now

1. Adopt Climate‑Smart Practices

  • Corn: no-till + cover crops + enhanced nitrogen management
  • Soy: no-till + cover crops Ag-retailers can coach growers on fitting these into rotations, quantify gains via the USDA’s Crop Carbon Intensity Calculator, and prepare for certification .

2. Track and Document Every Practice

  • Retain planting logs, seed purchases, and tillage records

  • Record nutrient applications monthly

  • Use USDA/ANSI‑accredited verification services when possible

 3. Build Connections with Fuel Producers

  • Register with ethanol & biodiesel plants for “CLAID” grain

  • Include contract terms that specify climate-smart delivery and verification

  • Be ready to provide CI data as extensions demand more transparency 

4. Explore Premium and Forward Contracts

  • Negotiate price settlements tied to verified CI gains

  • Consider basis or deferred pricing mechanisms

  • Leverage ag-retailer relationships to secure multi-year contracts

5. Stay Ahead of Policy & Tech

  • USDA’s ag rule is interim—comment now (deadline passed close)

  • Treasury is working on the 45ZCF–GREET model and full regs

  • Watch for extension proposals (there’s talk of extending to 2034!)


Role of Ag‑Retailers

As trusted advisors, ag-retailers can:

  • Design crop plans integrating cover-crop mixes, low-disturbance tillage, 4R nutrient strategies

  • Offer verification tools (drones, satellite data, recordkeeping platforms)

  • Coordinate with processors to meet data requirements and feedstock specs

  • Educate growers through field days, workshops, and newsletters on compliance updates

Growers and retailers who align their operations for marketable carbon reduction will be attractive partners to fuel producers—and in turn can share the upside.


Long-Term Outlook

With 45Z now extended through 2029 and full implementation underway, the market for climate-smart feedstock is entering its growth phase. Analysts expect:

  • Premiums of 5–15% for low-carbon corn and soy

  • Increased on-farm investment in cover crops, soil health, and nutrient efficiency

  • Expansion of dedicated supply chains and logistics

For ag-retailers, this isn’t just a compliance exercise—it’s an opportunity to build new revenue streams, deepen farmer relationships, and enhance service offerings in sustainability.


Quick Checklist: Capture 45Z Value

📌 StepGrowersAg‑Retailers
Climate PracticesAdopt 2–3 verified methods per cropAdvise on matching practices to soil & rotation
DocumentationMaintain logs, certs, nutrient dataProvide recordkeeping solutions & audits
ContractingSecure CI-linked feedstock dealsConnect growers with approved processors
TrainingUnderstand emerging 45Z regs & CI scoringEducate clients on policies & verifications
MonitoringTrack yields and CI metrics annuallyMeasure program uplift and ROI

Final Takeaway

Section 45Z is more than a biofuel subsidy—it’s a market signal for climate-conscious agriculture. Corn and soybean growers who adopt proven climate-smart practices, document them carefully, and partner with ethanol or biodiesel plants are positioning themselves to capture premium pricing and long-term market gains.

For ag-retailers, this landscape represents a tangible value proposition: sustainability consulting, carbon-smart planning, and data-backed contracting. Embracing this shift now could create a significant competitive edge in retail services.

At Deveron.com, we’re tracking implementation closely—and are here to support growers and retailers with the insights, tools, and data to thrive in a low-carbon ag economy. Let’s unlock the full promise of 45Z together.


Stay tuned! We’ll continue bringing updates on rulemaking, CI model roll-outs, and best practices—subscribe for Deveron’s next deep dive

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