Treasury Regulations · 26 CFR
§ 1.45V-3. Rules relating to the increased credit amount for prevailing wage and apprenticeship.
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-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 25, 2024 by T.D. 9998
- Issued under
- 26 U.S.C. § 45V
- Length
- 345 words · about 2 min to read
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 2
¶(a) In general. If any qualified clean hydrogen production facility (as defined in section 45V(c)(3)) satisfies the requirements in paragraph (b) of this section, then the amount of the credit for producing qualified clean hydrogen determined under section 45V(a) with respect to qualified clean hydrogen described in section 45V(b)(2) is equal to the credit amount determined under section 45V(a) multiplied by five.
¶(b) Qualified clean hydrogen production facility requirements. A qualified clean hydrogen production facility satisfies the requirements ofthis paragraph (b) if it is one of thefollowing—
¶(1) A facility the construction of which began prior to January 29, 2023, and that meets the prevailing wage requirements of section 45(b)(7) and § 1.45-7 with respect to alterations or repairs of a qualified facility within the meaning of section 45V that occur after January 29, 2023 (to the extent applicable), and that meets the recordkeeping and reporting requirements of § 1.45-12; or
¶(2) A facility that meets the prevailing wage requirements of section 45(b)(7) and § 1.45-7, the apprenticeship requirements of section 45(b)(8) and § 1.45-8, and the recordkeeping and reporting requirements of § 1.45-12 with respect to the construction, alteration, or repair of a qualified facility within the meaning of section 45V.
¶(c) Applicability date. This section applies to qualified clean hydrogen production facilities placed in service in taxable years ending after June 25, 2024, and the construction of which begins after June 25, 2024. Taxpayers may apply this section to qualified clean hydrogen production facilities placed in service in taxable years ending on or before June 25, 2024, and qualified clean hydrogen production facilities placed in service in taxable years ending after June 25, 2024, the construction of which begins before June 25, 2024, provided that taxpayers follow this section in its entirety and in a consistent manner.
[T.D. 9998, 89 FR 53271, June 25, 2024]
Editorial Note:
By T.D. 10023, 90 FR 2309, Jan. 10, 2025, § 1.45V-3 was added. However, the amendment could not be incorporated because the section already exists.
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.
Regulations it cites
- § 1.45-7 Prevailing wage requirements.
- § 1.45-12 Recordkeeping and reporting.
- § 1.45-8 Apprenticeship requirements.
Cited by 2 other regulations
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 by T.D. 9998 (89 FR 53271)
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
- § 1.45U-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.
- § 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.
- § 1.45X-0 Table of contents.