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TREAS/IRS RIN: 1545-BQ97 Publication ID: Spring 2024 
Title: ●Credit for Production of Clean Hydrogen (Section 45V) 
Abstract:

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).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 45V(f)    26 U.S.C. 48(a)(15)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/26/2023  88 FR 89220   
NPRM Comment Period End  02/26/2024 
Public Hearing  03/25/2024 
Reviewing Comments  07/00/2024 
Additional Information: REG-117631-23 Drafting attorney: Alan Tilley (202) 317-6512, Courtney M. Hutson (202) 317-5319 Reviewing attorney: James Rider (202) 317-3771 Treasury attorney: Jennifer Bernardini (202) 622-6473 CC:PSI:B6
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alan W Tilley
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5319,
Washington, DC 20224
Phone:202 317-6512
Fax:202 317-7868
Email: alan.w.tilley2@irscounsel.treas.gov

Courtney M. Hutson
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5319,
Washington, DC 20224
Phone:202 317-5319
Fax:202 317-7898
Email: courtney.m.hutson@irscounsel.treas.gov