Comment from Frontier Infrastructure

Summary: Frontier Infrastructure Holdings LLC supports the proposed regulations but requests specific clarifications to ensure the 45Z credit does not inadvertently block 45Q claims for carbon capture and sequestration (CCS) developers. The company argues that the regulations should explicitly allow for "bifurcation," where a fuel producer can claim 45Z benefits up to a zero-carbon intensity threshold while a separate CCS developer claims 45Q credits on any remaining sequestered CO2.