{"abstract":"This document contains final regulations implementing the credit for production of clean hydrogen and certain provisions of the energy credit as enacted by the Inflation Reduction Act of 2022. The regulations 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. These regulations 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.","action":"Final regulations.","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/2025/01/10/2024-31513.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"90 FR 2224","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective January 10, 2025.","disposition_notes":null,"docket_ids":["TD 10023"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117631-23)","document_id":"IRS-2023-0066-29953"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2025-01-10","updated_at":"2025-01-13T13:56:11.576-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0066-29992","allow_late_comments":false,"id":"IRS-2023-0066-29992","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"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":"2024-31513","effective_on":"2025-01-10","end_page":2329,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/01/10/2024-31513.xml","html_url":"https://www.federalregister.gov/documents/2025/01/10/2024-31513/credit-for-production-of-clean-hydrogen-and-energy-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-31513?publication_date=2025-01-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-01-10/2024-31513/mods.xml","not_received_for_publication":null,"page_length":106,"page_views":{"count":12756,"last_updated":"2026-04-04 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/2024-31513.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-31513.pdf?1736354471","publication_date":"2025-01-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/01/10/2024-31513.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":0,"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-2023-0066-29992","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":"2025-01-14T18:00:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2224,"subtype":null,"title":"Credit for Production of Clean Hydrogen and Energy Credit","toc_doc":"Credit for Production of Clean Hydrogen and Energy Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":90}