(ii) in the flush matter at the end, by inserting or any coal, gas, oil, or products thereof before the period. (B) Effective date The amendments made by this paragraph shall apply to taxable years beginning after the date of the enactment of this Act. II Clean fuel tax credits 201. Clean fuel production credit (a) In general Subpart D of part IV of subchapter A of chapter 1, as amended by section 101, is amended by adding at the end the following new section: 45U. 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, (ii) for use by such person 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