Can a gallon of ethanol generate more than 1.0 RIN in RFS2?

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The number of RINs that can be generated for each gallon of renewable fuel are determined by the Equivalence Values. See 80.1415 and 80.1426(f)(2)-(6). Equivalence Values are based on energy content in the renewable fuel in comparison to ethanol, adjusted for renewable content. Since the volumetric energy content of ethanol is unique, its Equivalence Value will never be higher than 1.0.