{"abstract":"This document contains proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended by the Inflation Reduction Act of 2022, respectively. The proposed regulations would provide rules for: determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes; petitioning for provisional emissions rates; verifying production and sale or use of clean hydrogen; modifying or retrofitting existing qualified clean hydrogen production facilities; using electricity from certain renewable or zero-emissions sources to produce qualified clean hydrogen; and electing to treat part of a specified clean hydrogen production facility instead as property eligible for the energy credit. The proposed regulations would affect all taxpayers who produce qualified clean hydrogen and claim the clean hydrogen production credit, elect to treat part of a specified clean hydrogen production facility as property eligible for the energy credit, or produce electricity from certain renewable or zero-emissions sources used by taxpayers or related persons to produce qualified clean hydrogen. This document also provides notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/12/26/2023-28359.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"88 FR 89220","comment_url":"http://www.regulations.gov/commenton/IRS-2023-0066-0001","comments_close_on":"2024-02-26","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by February 26, 2024. The public hearing on these proposed regulations is scheduled to be held on March 25, 2024, at 10 a.m. (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by March 4, 2024. If no outlines are received by March 4, 2024, the public hearing will be cancelled. Requests to attend the public hearing must be received by March 18, 2024. The public hearing will be made accessible to people with disabilities. Requests for special assistance during the hearing must be received by March 18, 2024.","disposition_notes":null,"docket_ids":["REG-117631-23"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117631-23)","document_id":"IRS-2023-0066-29953"}],"agency_name":"IRS","documents":[{"comment_count":30066,"comment_start_date":"2023-12-26","updated_at":"2025-01-24T00:01:27.394-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0066-0001","allow_late_comments":true,"id":"IRS-2023-0066-0001","comment_end_date":"2024-02-27","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":1,"id":"IRS-2023-0066","title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23)"}],"document_number":"2023-28359","effective_on":null,"end_page":89255,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/12/26/2023-28359.xml","html_url":"https://www.federalregister.gov/documents/2023/12/26/2023-28359/section-45v-credit-for-production-of-clean-hydrogen-section-48a15-election-to-treat-clean-hydrogen","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-28359?publication_date=2023-12-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-12-26/2023-28359/mods.xml","not_received_for_publication":null,"page_length":36,"page_views":{"count":33724,"last_updated":"2026-08-25 20:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-12-26/pdf/2023-28359.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-28359.pdf?1703252729","publication_date":"2023-12-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/12/26/2023-28359.txt","regulation_id_number_info":{"1545-BQ97":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BQ97/credit-for-production-of-clean-hydrogen-section-45v-","title":"Credit for Production of Clean Hydrogen (Section 45V)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BQ97&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ97"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117631-23)","document_id":"IRS-2023-0066-29953"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ97/credit-for-production-of-clean-hydrogen-section-45v-","title":"Credit for Production of Clean Hydrogen (Section 45V)"},"comments_count":30066,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0066","supporting_documents_count":1,"docket_id":"IRS-2023-0066","document_id":"IRS-2023-0066-0001","regulation_id_number":"1545-BQ97","title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23)","checked_regulationsdotgov_at":"2025-01-25T02:00:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2023-0066-0001","significant":false,"signing_date":null,"start_page":89220,"subtype":null,"title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property","toc_doc":"Credit for Production of Clean Hydrogen, Election to Treat Clean Hydrogen Production Facilities as Energy Property","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}