Comment from Darling Ingredients

Summary: Darling Ingredients, Inc., a major renewable fuel producer, supports the 45Z clean fuel production credit but argues against requiring taxpayers to trace used cooking oil (UCO) back to its original seed or crop origin. The company advocates for a "point of origin" standard where UCO is considered to originate at the location where it becomes a waste stream (e.g., a restaurant or food manufacturing facility), citing existing audit frameworks like the RFS and LCFS as reliable models for compliance.