U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
This section lists the captions contained in §§ 1.45V-1, 1.45V-2, and 1.45V-4 through 1.45V-6.
(a) Overview.
(b) Amount of credit.
(c) Determination of credit.
(d) Applicability date.
(a) Coordination with credit for carbon oxide sequestration.
(b) Anti-abuse rule.
(c) Recordkeeping.
(d) Applicability date.
(a) Overview.
(b) Use of the 45VH2-GREET Model.
(c) Provisional emissions rate (PER).
(d) Use of energy attribute certificates (EACs).
(e) Carbon capture and sequestration.
(f) Use of methane from certain sources to produce hydrogen.
(g) Applicability date.
(a) In general.
(b) Requirements for verification reports.
(c) Requirements for the production attestation.
(d) Requirements for the sale or use attestation.
(e) Requirements for the conflict attestation.
(f) Requirements for the qualified verifier statement.
(g) General information on the taxpayer's hydrogen production facility.
(h) Qualified verifier.
(i) Unrelated party.
(j) Requirements for taxpayers claiming both the section 45V credit and the section 45 credit or the section 45U credit.
(k) Timely verification report.
(l) Applicability date.
(a) Modification of an existing facility.
(b) Retrofit of an existing facility (80/20 Rule).
(c) Examples.
(d) Applicability date.
