Establishes new technology neutral incentive for production of clean transportation fuels. Tax credit for clean transportation fuel production. Fuel must have an emissions rate that is not greater than 50kg CO2e/MMBtu. Clean fuels qualify for a base credit of $.20 per gallon($0.35 per gallon for aviation fuels) and a full credit of $1.00 per gallon ($1.75 per gallon for aviation fuels), adjusted for inflation. Credit adjusted based on emissions factor of clean fuel. Credit available from 2025 through 2027.