United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2025_register executive 2025-01-09 article Part IV Rules and Regulations D09002ee1cf2693a9 D09002ee1cf2694bc United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency 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. 90 FR 2224 https://www.govinfo.gov/app/details/FR-2025-01-10/2024-31513 2024-31513 fr10ja25-20 RIN 1545-BQ97 4830-01-P TD 10023 https://www.govinfo.gov/app/details/FR-2025-01-10/2024-31513 https://www.govinfo.gov/content/pkg/FR-2025-01-10/html/2024-31513.htm https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/2024-31513.pdf Income Taxes Reporting and Recordkeeping Requirements 106 p. 2224 2329 90 FR 2224 Title 26 Part 1 26 CFR Part 1 RIN 1545-BQ97 Credit for Production of Clean Hydrogen and Energy Credit; Federal Register Vol. 90, Issue RULE 2024-31513 IV DEPARTMENT OF THE TREASURY Internal Revenue Service 2025-01-10 TD 10023 4830-01-P 2024-31513 Final regulations.

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.

Effective date: These regulations are effective January 10, 2025. Courtney Hutson at (202) 317-5319 or Alan Tilley at (202) 317-6512 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Credit for Production of Clean Hydrogen and Energy Credit, https://agupubs.onlinelibrary.wiley.com/doi/epdf/10.1029/2020AV000284 https://cdphe.colorado.gov/landfill-methane-reductions-in-colorado https://energyathaas.wordpress.com/2024/10/14/how-much-should-dairy-farms-get-paid-for-trapping-methane/ https://energyinnovation.org/wp-content/uploads/Smart-Design-Of-45V-Hydrogen-Production-Tax-Credit-Will-Reduce-Emissions-And-Grow-The-Industry.pdf https://extapps.dec.ny.gov/docs/administration_pdf/mrpfinal.pdf https://greet.anl.gov/files/greet-2023-summary https://home.treasury.gov/system/files/136/45V-NPRM-EPA-letter.pdf https://home.treasury.gov/system/files/136/Final-EPA-letter-to-UST-on-SAF-signed.pdf https://iopscience.iop.org/article/10.1088/1748-9326/acacb5/pdf https://liftoff.energy.gov/wp-content/uploads/2023/05/20230523-Pathways-to-Commercial-Liftoff-Clean-Hydrogen.pdf https://resource-solutions.org/wp-content/uploads/2023/06/Readiness-for-Hourly-U.S.-Renewable-Energy-Tracking-Systems.pdf https://rhg.com/research/scaling-clean-hydrogen-ira/ https://ww2.arb.ca.gov/sites/default/files/2024-09/nc-2000_2022_ghg_inventory_trends.pdf https://www.canarymedia.com/articles/methane/is-the-epa-about-to-get-serious-about-methane-pollution-from-landfills https://www.eia.gov/electricity/data/eia860m/ https://www.eia.gov/outlooks/aeo/tables_ref.php https://www.energy.gov/45vresources https://www.energy.gov/eere/45v-emissions-value-request https://www.energy.gov/eere/greet https://www.energy.gov/gdo/national-transmission-needs-study https://www.epa.gov/agstar/agstar-data-and-trends#biogasfacts https://www.epa.gov/agstar/livestock-anaerobic-digester-database https://www.epa.gov/ghgemissions/inventory-us-greenhouse-gas-emissions-and-sinks https://www.epa.gov/green-power-markets/double-counting https://www.epa.gov/lmop https://www.epa.gov/lmop/lmop-landfill-and-project-database https://www.epa.gov/sites/default/files/2016-09/documents/landfills-final-nsps-eg-factsheet.pdf https://www.epa.gov/stationary-sources-air-pollution/non-regulatory-public-docket-municipal-solid-waste-landfills https://www.epa.gov/system/files/documents/2024-04/us-ghg-inventory-2024-main-text_04-18-2024.pdf https://www.epri.com/research/products/000000003002028407 https://www.evolved.energy/post/45v-three-pillars-impact-analysis https://www.irs.gov https://www.merriam-webster.com/dictionary/process https://www.nei.org/CorporateSite/media/filefolder/resources/reports-and-briefs/2023-Costs-in-Context_r1.pdf https://www.nrel.gov/docs/fy21osti/78195.pdf https://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=2060-AU24 https://www.regulations.gov/document/EPA-HQ-OAR-2021-0324-0652 https://www.whitehouse.gov/briefing-room/statements-releases/2024/07/23/fact-sheet-biden-harris-administration-announces-new-actions-to-detect-and-reduce-climate-super-pollutants https://www.worldscientific.com/doi/epdf/10.1142/S201000781840002X www.energy.gov/45vresources www.regulations.gov Vol. 90, no. 6 Office of the Federal Register, National Archives and Records Administration 2025-01-10 continuing daily deposited born digital 734 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2025-01-10 P0b002ee1cf268ada 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr10ja25 https://www.govinfo.gov/app/details/FR-2025-01-10 https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/FR-2025-01-10.pdf https://www.govinfo.gov/content/pkg/FR-2025-01-10/xml/FR-2025-01-10.xml fdlp 1847 2573 DGPO 2025-01-09 2025-01-09 FR-2025-01-10 machine generated eng FR FR-2025-01-10 90 6