{"abstract":"On December 26, 2023, the Department of the Treasury (Treasury Department) and the IRS issued a notice of proposed rulemaking (NPRM) relating to the credit for production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property, as established and amended by the Inflation Reduction Act of 2022, respectively. The NPRM referred to the collection of information associated with the process for taxpayers to request an emissions value from the Department of Energy (DOE) to petition the Secretary of the Treasury or her delegate (Secretary) for a provisional emissions rate (PER). This document invites comments on the information collection related to that process.","action":"Supplemental notice of proposed rulemaking.","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/2024/04/11/2024-07644.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 25551","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0016-0001","comments_close_on":"2024-05-13","correction_of":null,"corrections":[],"dates":"Written comments must be received by May 13, 2024.","disposition_notes":null,"docket_ids":["REG-117631-23"],"dockets":[{"supporting_documents":[{"title":"20240410 Emissions Value Request Form","document_id":"IRS-2024-0016-0003"},{"title":"20240410 Supporting Statement A","document_id":"IRS-2024-0016-0002"}],"agency_name":"IRS","documents":[{"comment_count":37,"comment_start_date":"2024-04-11","updated_at":"2024-09-03T16:52:42.885-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0016-0001","allow_late_comments":true,"id":"IRS-2024-0016-0001","comment_end_date":"2024-05-14","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":2,"id":"IRS-2024-0016","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":"2024-07644","effective_on":null,"end_page":25553,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/04/11/2024-07644.xml","html_url":"https://www.federalregister.gov/documents/2024/04/11/2024-07644/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/2024-07644?publication_date=2024-04-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-04-11/2024-07644/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":3441,"last_updated":"2026-09-21 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07644.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-07644.pdf?1712753117","publication_date":"2024-04-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/04/11/2024-07644.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":"20240410 Emissions Value Request Form","document_id":"IRS-2024-0016-0003"},{"title":"20240410 Supporting Statement A","document_id":"IRS-2024-0016-0002"}],"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":37,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0016","supporting_documents_count":2,"docket_id":"IRS-2024-0016","document_id":"IRS-2024-0016-0001","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":"2024-05-16T01:00:06Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2024-0016-0001","significant":false,"signing_date":null,"start_page":25551,"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":[],"type":"Proposed Rule","volume":89}