Data / Federal rules / 2024-07644
Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property
The Internal Revenue Service published this proposed rule in the Federal Register on April 11, 2024. Comments closed on May 13, 2024.
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What the agency says
On December 26, 2023, the Department of the Treasury (Treasury Department) and the IRS issued a notice of proposed rulemaking (NPRM) relating to the credit for production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property, as established and amended by the Inflation Reduction Act of 2022, respectively. The NPRM referred to the collection of information associated with the process for taxpayers to request an emissions value from the Department of Energy (DOE) to petition the Secretary of the Treasury or her delegate (Secretary) for a provisional emissions rate (PER). This document invites comments on the information collection related to that process.
Key facts
- Document number
- 2024-07644
- Type
- Proposed rule
- Action
- Supplemental notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 11, 2024
- Comments due
- May 13, 2024
- Dates
- Written comments must be received by May 13, 2024.
- Docket
- REG-117631-23
- Regulation ID (RIN)
- 1545-BQ97
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 3
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Everything from the Internal Revenue Service · Published in April 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.