# 2024-31513: IRS Creates Rocket Science Rules for Hydrogen Tax Credits 2024-31513, Credit for Production of Clean Hydrogen and Energy Credit, is a Federal Register rule from an unnamed agency published 2025-01-10, effective 2025-01-10; PRIA reads it as touching household money (as of 2026-06-11). - Canonical: https://policyrisk.com/federal-register/2024-31513 - As of: 2026-06-11 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Document number: 2024-31513 - Title: Credit for Production of Clean Hydrogen and Energy Credit - Type: Rule - Agencies: unknown - Citation: unknown - Published: 2025-01-10 - Effective: 2025-01-10 - Comments close: not stated - Significant: no - Touches household money: yes - Regulation identifier numbers: none - Last updated: 2026-06-11 ## In one line IRS Creates Rocket Science Rules for Hydrogen Tax Credits ## Summary Starting January 10, 2025, clean hydrogen producers can claim new tax credits thanks to updated IRS rules from the Inflation Reduction Act. These rules explain how to measure emissions, verify clean hydrogen production, and even upgrade facilities to qualify. If you make or use clean hydrogen or renewable electricity for it, these credits could save you money and boost clean energy growth! ## Abstract This document contains final regulations implementing the credit for production of clean hydrogen and certain provisions of the energy credit as enacted by the Inflation Reduction Act of 2022. The regulations provide rules for: determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes; petitioning for provisional emissions rates; verifying production and sale or use of clean hydrogen; modifying or retrofitting existing qualified clean hydrogen production facilities; using electricity from certain renewable or zero-emissions sources to produce qualified clean hydrogen; and electing to treat part of a specified clean hydrogen production facility instead as property eligible for the energy credit. These regulations affect all taxpayers who produce qualified clean hydrogen and claim the clean hydrogen production credit, elect to treat part of a specified clean hydrogen production facility as property eligible for the energy credit, or produce electricity from certain renewable or zero-emissions sources used by taxpayers or related persons to produce qualified clean hydrogen. ## Effects PRIA read - Per‑Kilogram Clean Hydrogen Credit: benefit, high. The rule gives a production tax credit per kilogram of qualified clean hydrogen based on lifecycle GHG emissions. For facilities not meeting wage/apprenticeship rules, the pre‑inflation per‑kg amounts are $0.12, $0.15, $0.20, or $0.60 depending on whether lifecycle emissions are in the bands ≤4/≥2.… - Five‑Times Bonus for Prevailing Wages: benefit, high. If a qualified facility satisfies the prevailing wage and apprenticeship requirements, the section 45V production credit is multiplied by five for the applicable hydrogen. The prevailing wage/apprenticeship requirements apply to construction and certain alterations, and the 10‑year credit period be… - Election To Use Energy Investment Credit: mixed, medium. Owners may elect under section 48(a)(15) to treat qualified property in a specified clean hydrogen production facility as energy property and claim an energy credit instead of the production credit. Electing section 48 for a specified facility (placed in service after December 31, 2022) denies any… - Energy Credit Basis Percentages by Emissions: benefit, medium. Under the section 48 election, the energy percentage of basis for qualified property is set by lifecycle emissions bands: 1.2% for 4–2.5 kg CO2e/kg, 1.5% for <2.5–1.5 kg, 2% for <1.5–0.45 kg, and 6% for <0.45 kg CO2e/kg. The section 48 rule applies to property placed in service after December 31, 2… - Verification and Third‑Party Checks Required: cost, medium. Hydrogen production, and the sale or use of that hydrogen, must be verified by an unrelated third party in a form or manner prescribed to qualify. Electricity produced by a taxpayer and used to make qualified hydrogen can be treated as sold to an unrelated person only if that use and production are… - GREET Model and PER Petition Process: cost, medium. Lifecycle greenhouse gas emissions are determined using the GREET model (or a successor) through the well‑to‑gate boundary, and taxpayers may petition for a provisional emissions rate (PER) when no emissions rate is determined. The Department of Energy opened an Emissions Value Request Process (EVR… - Facility Definition and Allocation Rules: mixed, medium. The regulations define a 'facility' as a single production line whose components function interdependently for the lifecycle GHG emissions rate used to determine the credit. Purification equipment that affects purity is part of the facility, downstream transport beyond point of production is exclud… - Retrofits and Modified Older Facilities Qualify: benefit, medium. If a facility originally placed in service before January 1, 2023 is later modified to produce qualified clean hydrogen, and modification costs are capitalized, the facility is treated as originally placed in service on the date the modification property is placed in service for the 10‑year credit… - Eligibility: U.S. Production, Sales, and Verification: cost, medium. To be 'qualified clean hydrogen' the hydrogen must be produced in the United States or a U.S. territory, produced in the ordinary course of the taxpayer's trade or business, and for sale or use; production and sale or use must be verified by an unrelated party. A 'qualified clean hydrogen productio… ## Related documents - [2026-20736](https://policyrisk.com/federal-register/2026-20736): Air Plan Approval; Michigan; Clean Data Determination for the Berrien, MI and Muskegon, MI Areas for the 2015 Ozone Standards, 2026-10-09 - [2026-20757](https://policyrisk.com/federal-register/2026-20757): Schedules of Controlled Substances; Removal of Exemption Status for Inactive Butalbital Products, 2026-10-09 - [2026-20727](https://policyrisk.com/federal-register/2026-20727): Medical Devices; Immunology and Microbiology Devices; Classification of the System for Detection of Nucleic Acid From Non-Viral Microorgani…, 2026-10-09 - [2026-20792](https://policyrisk.com/federal-register/2026-20792): Raisins Produced From Grapes Grown in California; Order Amending Marketing Order No. 989, 2026-10-09 - [C1-2026-20019](https://policyrisk.com/federal-register/C1-2026-20019): Fisheries of the Exclusive Economic Zone Off Alaska; Groundfish Reserves in the Bering Sea and Aleutian Islands Management Area, 2026-10-09 - [2026-20748](https://policyrisk.com/federal-register/2026-20748): Schedules of Controlled Substances: Placement of O-Desmethyltramadol in Schedule I; Correction, 2026-10-09 ## Sources - [2024-31513 on federalregister.gov](https://www.federalregister.gov/documents/2025/01/10/2024-31513/credit-for-production-of-clean-hydrogen-and-energy-credit) - [2024-31513 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/2024-31513.pdf) ## Related - [Previous: 2024-31203, Injurious Wildlife Species; Listing Salamanders Due to Risk of Salamander Chytr…](https://policyrisk.com/federal-register/2024-31203) - [Next: 2024-31566, Seaway Regulations and Rules: Periodic Update, Various Categories](https://policyrisk.com/federal-register/2024-31566) - [All Federal Register documents](https://policyrisk.com/federal-register) Source: PRIA, https://policyrisk.com/federal-register/2024-31513 (as of 2026-06-11).