applicable supplementary amount
Defined in 1 place of the United States Code.
For purposes of this section, the term "applicable supplementary amount" means, with respect to any sustainable aviation fuel, an amount equal to $0.01 for each percentage point by which the lifecycle greenhouse 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.
Source
- 2022–present26 U.S.C. § 40BInternal Revenue Code · Sustainable aviation fuel credit · for purposes of this section