1545-BQ97 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Credit for Production of Clean Hydrogen (Section 45V)

Final regulations regarding the clean hydrogen production credit under 26 U.S.C. 45V and the election to treat clean hydrogen production facilities as energy property under 26 U.S.C. 48(a)(15).  The Treasury Department and the IRS held in-person and telephonic hearings on March 25-27, 2024.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No Not Yet Determined 26 U.S.C. 45V(f) 26 U.S.C. 48(a)(15) 26 U.S.C. 7805 No NPRM 12/26/2023 88 FR 89220 NPRM Comment Period End 02/26/2024 Public Hearing 03/25/2024 Final Action 06/00/2025 REG-117631-23 Drafting attorney: Alan Tilley (202) 317-6512; and Courtney M. Hutson (202) 317-5319 Reviewing attorney: James Rider (202) 317-3771 Treasury attorneys: Vivek Chandrasekhar (202) 622-1082; Jarrett Jacinto (202) 997-5410; and Shamik Trivedi (202) 622-6288 CC:PSI:B6 Undetermined Businesses None No Undetermined No No Alan Tilley W Attorney 1545 Internal Revenue Service IRS 202 317-6512 202 317-7868 alan.w.tilley2@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 5319, Washington DC 20224 Courtney Hutson M. Attorney 1545 Internal Revenue Service IRS 202 317-5319 202 317-7898 courtney.m.hutson@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 5319, Washington DC 20224