United States
(1) Only registered production in the United States taken into account (A) In general No clean fuel production credit shall be determined under subsection (a) with respect to any transportation fuel unless— (i) the taxpayer— (I) is registered as a producer of clean fuel under section 4101 at the time of production, and (II) in the case of any transportation fuel which is a sustainable aviation fuel, provides— (aa) certification (in such form and manner as the Secretary shall prescribe) from an unrelated party demonstrating compliance with— (AA) any general requirements, supply chain traceability requirements, and information transmission requirements established under the Carbon Offsetting and Reduction Scheme for International Aviation described in subclause (I) of subsection (b)(1)(B)(iii), or (BB) in the case of any methodology described in subclause (II) of such subsection, requirements similar to the requirements described in subitem (AA), and (bb) such other information with respect to such fuel as the Secretary may require for purposes of carrying out this section, and (ii) such fuel is produced in the United States. (B) United States For purposes of this paragraph, the term “United States” includes any possession of the United States.