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90 FR 5512, Jan. 17, 2025, unless otherwise noted.
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(a) The total amount of reduced-CI crop and associated CI must be maintained and tracked from the farm to the biofuel refiner using records and mass balance accounting.
(b) Crops with different CIs can be physically mixed at any entity along the supply-chain.
(c) Processed products derived from crops (for example, seed oils) can be produced using crops with different CIs.
(d) All entities specified in § 2100.010 must maintain required documentation for 5 years beginning at the date in which reduced-CI crops or processed products are sold, including documentation of previous verification activities and audits conducted as required by this part. Documentation must be readily available to accredited third-party verifiers and provided upon request during an audit.
(e) Any entity specified in § 2100.010 that participates in or has recently participated in more than one sustainability certification system must provide a third-party verifier with relevant documentation (e.g. mass balance, auditing reports) of all relevant certification systems to assess compliance with § 2100.031(e)(4)(v).
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39356, June 29, 2026]
(a) Farm producers must keep records demonstrating implementation of the nutrient management and low-carbon practices used in calculation of a CI.
(1) For reduced till or no-till, see § 2100.051(c).
(2) For cover crops, see § 2100.052(b).
(3) For nutrient management, see § 2100.064.
(b) Farm producers must keep records demonstrating all sales from the farm of corn, soybeans, sorghum, and spring canola for the duration of the crop interval. These records must indicate the total amount sold, moisture content, the purchasing entity, and the date of the transaction. For sales of reduced-CI crop, records must also include the CI.
(c) Farm producers must provide records demonstrating the expected yield input in USDA FD-CIC which must include:
(1) For farm producers holding a crop insurance policy covering the reduced-CI crop for the current crop interval, records demonstrating the crop insurance policy documenting the expected yield used in the CI calculation; or
(2) For farm producers that do not hold a crop insurance policy, records demonstrating the appropriate transitional yield published by USDA RMA (for example, screenshots or printouts from the RMA web pages or RMA documents where transitional yields for the appropriate county and crop are published) or the appropriate ARC-County Benchmark yield published by USDA FSA.
(d) Farm producers must provide records demonstrating that the actual yield input in USDA FD-CIC is adjusted to the applicable moisture content according to § 2100.020(a)(4).
(e) For each crop that is sold as a reduced-CI crop, farm producers must prepare and maintain a Biofuel Feedstock Report. Farm producers must provide the Biofuel Feedstock Report to any entity purchasing reduced-CI crop. The Biofuel Feedstock Report must:
(1) Begin with a statement that the undersigned farm producer certifies the following under penalties of perjury.
(2) State the farm name, farm producer name, and farm location (county and state).
(3) Demonstrate the quantification of each field or management unit with reduced-CI crop through:
(i) Documentation of USDA FD-CIC calculation for each field or management unit (for example, screenshots or printouts from the USDA FD-CIC tool, or similar documentation showing USDA FD-CIC inputs and outputs including CI for each field or management unit) including a unique identifier for each field or management unit.
(ii) [Reserved]
(4) Include a Farm Producer Attestation declaring that the farm producer:
(i) Has operational control over all fields using low-carbon practices and has decision-making authority to manage fields as specified for practice standards in subpart F of this part and nutrient management standards in subpart G of this part;
(ii) Implemented low-carbon practice(s) that were used in calculation of the CI according to the implementation standards in subpart F of this part, implemented nutrient management according to the implementation standards in subpart G of this part, inputted nitrogen applied and yield accurately into the calculation of the CI, and if applicable, applied manure according to § 2100.062;
(iii) Calculated each field-level CI as specified in subpart C of this part;
(iv) Will retain required records for five years and make records available upon request to accredited third-party verifier;
(v) Will not double sell CI information, attributes, or GHG benefits associated with the reduced-CI crop into more than one market;
(vi) When implementing no-till, will continue no-till on all crops in the rotation for a minimum of four out of every five years; and
(vii) Did not convert the land used to produce reduced-CI biofuel feedstock crops into crop production after January 17th, 2025.
(5) Include a statement that the farm producer understands that the fraudulent use of this Biofuel Feedstock Report may subject the farm producer, or any other party making fraudulent use of this Biofuel Feedstock Report, to a fine or imprisonment, or both, together with the costs of prosecution.
(6) Be signed by the farm producer.
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39356, June 29, 2026]
(a) The first point of aggregation and intermediary entities must establish and maintain a recordkeeping system to ensure a clear link between reduced-CI crops and documentation at all times. The first point of aggregation and intermediary entities must have a documented system in place to ensure accuracy and prevent the double sale of crops associated with a CI. At minimum, the entity must keep:
(1) Records of incoming and outgoing reduced-CI crop, including:
(i) the total amount and moisture content of reduced-CI crop purchased, sold, or both;
(ii) the entity from and to which the crop was purchased, sold, or both;
(iii) the associated CI; and
(iv) the date of the transaction;
(2) List of and contracts with all suppliers and recipients of reduced-CI crop; and
(3) List of and contracts with subcontractors and service providers who have a direct role in data management, accounting, processing, or other activities that involve the receipt, storage, sale, or tracking of reduced-CI crop.
(b) In addition to the standards in paragraph (a) of this section, the first point of aggregation and intermediary entities must maintain the following documentation from the previous entity in the supply chain:
(1) The first point of aggregation must maintain the Biofuel Feedstock Report from each farm supplying reduced-CI crops; and
(2) Intermediary entities must maintain documentation showing that entities supplying reduced-CI crops or reduced-CI processed products received accredited third-party verification under this part.
(c) When a first point of aggregation or intermediary entity sells reduced-CI crops or reduced-CI processed products, the entity must provide the following documentation to the purchasing entity:
(1) Documentation that the first point of aggregation or intermediary entity received third-party verification in accordance with this part;
(2) The Biofuel Feedstock Report associated with the reduced-CI crop or the reduced-CI crop used as an input in the reduced-CI processed product being sold; and
(3) An attestation including the following information signed under penalties of perjury:
(i) Total amount of reduced-CI crop or reduced-CI processed product sold;
(ii) CI(s) associated with the amount of reduced-CI crop or reduced-CI processed product sold; and
(iii) A statement that the first point of aggregation or intermediary entity understands that the fraudulent use of this attestation may subject the entity and all parties making any fraudulent use of this attestation to a fine or imprisonment, or both, together with the cost of prosecution.
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39357, June 29, 2026]
(a) Any entity that processes product using reduced-CI crops is subject to additional recordkeeping standards. Processing includes extracting oil from seed oil crops (for example, soybeans or spring canola). Entities that process reduced-CI crops must:
(1) Keep records on processing of reduced-CI crops, including the entity's crushing yield, the amount of reduced-CI crop used in processing, the Biofuel Feedstock Report associated with all reduced-CI crop being processed into reduced-CI processed product, and the corresponding amount of reduced-CI processed product; and
(2) Demonstrate calculation of the amount of reduced-CI processed product corresponding to the amount of reduced-CI crop, using the entity specific crushing yield and the following equation:
reduced CI processed product = crushing yield × reduced CI crop
(b) Any entity that sells or purchases reduced-CI processed product must keep records demonstrating:
(1) The amount of reduced-CI crop used as an input for reduced-CI processed product sold or purchased;
(2) The CI associated with reduced-CI crop used as an input for reduced-CI processed product sold or purchased; and
(3) The Biofuel Feedstock Report associated with reduced-CI crop used as an input for reduced-CI processed product sold or purchased; and
(4) The amount of reduced-CI processed product sold or purchased.
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39357, June 29, 2026]
(a) First points of aggregation and intermediary entities must calculate and record the mass balance of incoming and outgoing reduced-CI crops, such that the incoming and outcoming amounts of reduced-CI crops with a specific CI are equal over a defined period of time. If an entity processes, purchases, or sells reduced-CI processed product, the mass balance accounting must document the amount of reduced-CI crop that was used in the reduced-CI processed product.
(b) To complete mass balance calculations, entities must define mass balance time periods such that mass balance time periods are continuous (that is, no gaps between mass balance periods occur). Each mass balance time period may not exceed three months. Entities must document the mass balance time period used for the mass balance calculation.
(c) Entities must provide documentation of the mass balance calculation for each time period to the third-party verifier during audits.
(d) For any given CI, records must indicate that incoming and outgoing crops and processed products are balanced according to the equation:
incoming feedstocki,c,m + beginning stored feedstocki,c,m = outgoing feedstocki,c,m + ending stored feedstocki,c,m
(1) Where feedstocks (incoming, stored, and outgoing) for entity i are measured at their dry weight (0% moisture content) and are identified by their carbon intensity, c, and the pre-defined mass balance accounting time period, m.
(i) Incoming feedstocks include those purchased by entity i in time period m.
(ii) Outgoing feedstocks must include both sold and discarded or wasted feedstocks in time period m.
(iii) Stored feedstocks are those maintained by the entity during time period m and must be accounted for in the mass balance accounting.
(iv) If reduced-CI crops or processed product is remaining at the end of a mass balance time period m, it is accounted for as ending stored feedstock for that time period and as beginning stored feedstock for the subsequent time period.
(2) To ensure that the mass balance accounting for entity i appropriately accounts for different forms of reduced-CI processed products (that is, oils), the entity's crushing yield must be used to convert reduced-CI processed products back to their crop volume or weight equivalents using the following equation:
processed feedstock crop equivalent = (processed feedstock)/(crushing yield)
(e) Entities must provide documentation of amounts in dry weight of incoming and outgoing conventional crop for each time period to the third-party verifier during audits.
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39357, June 29, 2026]
(a) For reduced-CI crop that a biofuel refiner sources directly from a farm, the biofuel refiner is acting as a first point of aggregation and must follow the standards in § 2100.032.
(b) For reduced-CI crops and reduced-CI processed products that are sourced from a first point of aggregation or intermediary entity, a biofuel refiner must keep:
(1) Records of incoming reduced-CI crops or reduced-CI processed products, which, at a minimum this includes records of incoming reduced-CI crop or reduced-CI processed products, including the total amount of reduced-CI crop or reduced-CI processed product purchased, the moisture content of reduced-CI crop, the entity from which the crop or processed product was purchased, the associated CI, and the date of the transaction;
(2) The Biofuel Feedstock Report associated with the reduced-CI crop or the reduced-CI crop used as an input in the reduced-CI processed product purchased; and
(3) Documentation that the entity supplying reduced-CI crop or reduced-CI processed product has undergone third-party verification by an accredited third-party verifier and met the standards of this part, including any attestations made by the entity as required under §§ 2100.031 and 2100.032.
(c) For all reduced-CI crops, a biofuel refiner must establish a system to track all incoming reduced-CI crops and the associated CI.
[90 FR 5512, Jan. 17, 2025, as amended at 91 FR 39357, June 29, 2026]