The expression specified clean hydrogen design studio form any licensed clean hydrogen design facility-
(2) With respect to and therefore no credit has been allowed below area 45V otherwise 45Q of Code, and that taxpayer produces a keen irrevocable election for point 48(a)(15) apply; and you can
In the case of a selected brush hydrogen production business one to is made and you may reasonably likely to develop certified brush hydrogen using a process that causes a lifecycle GHG emissions speed out-of:
(3) Which an unrelated class have affirmed in the way given within the section (e) of this area one to instance business provides hydrogen using a method you to definitely results in lifecycle greenhouse fuel (GHG) emissions that will be consistent with the hydrogen that for example facility is actually customized and you will expected to generate significantly less than section 48(a)(15)(A)(ii) and you will part (c) regarding the point.
(i) Maybe not more than 4 kilograms out of carbon equivalent (CO2e) each kilogram of hydrogen, rather than less than 2.5 kilograms out-of CO2e for every kg off hydrogen, the ability commission are 1.dos per cent;