Treasury Regulations · 26 CFR
§ 1.45V-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 45V
Cite as 26 CFR § 1.45V-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 10, 2025 by 90 FR 2309
- Issued under
- 26 U.S.C. § 45V
- Length
- 263 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 5 regulations; cited by 0
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.
§ 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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 45V Credit for production of clean hydrogen
- § 45 Electricity produced from certain renewable resources, etc.
- § 45U Zero-emission nuclear power production credit
Regulations it cites
- § 1.45V-1 Credit for production of clean hydrogen.
- § 1.45V-2 Special rules.
- § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
- § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
- § 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.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued (90 FR 2309)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Rules for computing credit for investment in certain depreciable property
Nearby sections
- § 1.45R-3 Calculating the credit.
- § 1.45R-4 Uniform percentage of premium paid.
- § 1.45R-5 Claiming the credit.
- § 1.45U-3 Rules relating to the increased credit amount for prevailing wage.
- § 1.45V-0 Table of contents.
- § 1.45V-1 Credit for production of clean hydrogen.
- § 1.45V-2 Special rules.
- § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.