The term specified brush hydrogen production studio means people certified brush hydrogen creation business-
(2) When it comes to and this zero borrowing has been acceptance around part 45V otherwise 45Q of your Code, as well as for that the taxpayer makes an irrevocable election having point forty-eight(a)(15) apply; and
In the case of a selected clean hydrogen creation facility you to is designed and you may fairly anticipated to make certified clean hydrogen compliment of a procedure that leads to a beneficial lifecycle GHG pollutants speed off:
(3) By which a not related party have verified in the manner specified into the section (e) of section you to particularly business produces hydrogen by way of a method you to definitely contributes to lifecycle greenhouse gasoline (GHG) emissions which can be consistent with the hydrogen one such as for instance facility was designed and you may anticipated to write lower than section 48(a)(15)(A)(ii) and you may section (c) of the section.
(i) Maybe not more than cuatro kilograms of carbon equivalent (CO2e) for every single kilogram off hydrogen, and not below 2.5 kilograms off CO2e for every single kg out-of hydrogen, the power percentage is actually 1.2 percent;
(ii) Less than 2.5 kilograms from CO2e per kg out of hydrogen, rather than below 1.5 kilograms of CO2e each kilogram off hydrogen, the ability payment is step one.5 percent;
Son Yorumlar