Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.45V-0

§ 1.45V-0. Table of contents.

247 words·~1 min read·/us/cfr/t26/s§ 1.45V-0·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This section lists the captions contained in §§ 1.45V-1, 1.45V-2, and 1.45V-4 through 1.45V-6. § 1.45V-1 Credit for production of clean hydrogen.
(a)Overview.
(b)Amount of credit.
(c)Determination of credit.
(d)Applicability date. § 1.45V-2 Special rules.
(a)Coordination with credit for carbon oxide sequestration.
(b)Anti-abuse rule.
(c)Recordkeeping.
(d)Applicability date. § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
(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. § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
(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. § 1.45V-6 Rules for determining the placed-in-service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
(a)Modification of an existing facility.
(b)Retrofit of an existing facility (80/20 Rule).
(c)Examples.
(d)Applicability date. [T.D. 10023; 90 FR 2309, Jan. 10, 2025]
Connections1 off-index
1 reference not yet in our index
  • T.D. 10023
Citation graph
cites case law
§ 1.45V-0
Table of contents.
Treas. Dec.T.D. 10023
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.