qualified clean hydrogen production facility
Defined in 1 place of the United States Code.
The term “qualified clean hydrogen production facility” means a facility—
(A) owned by the taxpayer,
(B) which produces qualified clean hydrogen, and
(C) the construction of which begins before January 1, 2028.
Source
- 2026–present26 U.S.C. § 45VInternal Revenue Code · Credit for production of clean hydrogen · for purposes of this section
The term "qualified clean hydrogen production facility" means a facility—
(A) owned by the taxpayer,
(B) which produces qualified clean hydrogen, and
(C) the construction of which begins before January 1, 2033.
Source
- 2022–202626 U.S.C. § 45VInternal Revenue Code · Credit for production of clean hydrogen · for purposes of this section