Policy Update
Summary of section 45V of the IRA for clean hydrogen
Final rules for Clean Hydrogen Production Tax Credit published by the U.S. Department of the Treasury and Internal Revenue Service
Background
Section 45V of the US Inflation Reduction Act (IRA) provides an income tax credit for the production of qualified clean hydrogen. After considering over 30,000 comments and discussions across agencies and experts, the Department of Treasury has finalized the rules, providing clarity on eligibility requirements of various hydrogen production pathways, and the methodology for tax credit evaluation.
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