Comment from Darling Ingredients

Summary: Darling Ingredients, a major producer of renewable diesel and sustainable aviation fuel, supports the proposed Section 45Z regulations but urges the Treasury to align its feedstock substantiation and recordkeeping requirements with existing EPA Renewable Fuel Standard (RFS) frameworks. The company argues that relying on established business records and chain-of-custody documentation for feedstocks like used cooking oil (UCO) will reduce regulatory complexity and avoid the creation of an unworkable new federal traceability system.