Clean fuel production credit (a) Amount of credit (1) In general For purposes of section 38, the clean fuel production credit for any taxable year is an amount equal to the product of— (A) $1.00 per gallon with respect to any transportation fuel which is— (i) produced by the taxpayer at a qualified facility, and (ii) sold or used by the taxpayer in a manner described in paragraph (2), and (B) the emissions factor for such fuel (as determined under subsection (b)(2)). (2) Sale or use For purposes of paragraph (1)(A)(ii), the transportation fuel is sold or used in a manner described in this paragraph if such fuel is— (A) sold by the taxpayer to an unrelated person— (i) for use by such person in the production of a fuel mixture that will be used as a transportation fuel, (ii) for use by such person as a transportation fuel in a trade or business, or (iii) who sells such fuel at retail to another person and places such fuel in the fuel tank of such other person, or (B) used or sold by the taxpayer for any purpose described in subparagraph (A). (3) Rounding If any amount determined under paragraph (1) is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent. (b) Emissions factors (1) Emissions factor (A) In general The emissions factor of a transportation fuel shall be an amount equal to the quotient of— (i) an amount (not less than zero) equal to— (I) 75, minus (II) the emissions rate for such fuel, divided by (ii) 75. (B) Establishment of safe harbor emissions rate The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall establish the safe harbor emissions rate for similar types and categories of transportation fuels based on the amount of lifecycle greenhouse gas emissions (as described in section 211(o)(1)(H) of the Clean Air Act ( 42 U.S.C. 7545(o)(1)(H) ), as in effect on the date of the enactment of this section) for such fuels, expressed as kilograms of CO 2 e per mmBTU, which a taxpayer may elect to use for purposes of this