2024-31513. Credit for Production of Clean Hydrogen and Energy Credit  

  • Table 1 to Paragraph (d)(2)(ix)

    Balancing Authority Region
    Balancing Authority of Northern California California.
    California Independent System Operator (Balancing Authority) California.
    Imperial Irrigation District California.
    Los Angeles Dept of Water & Power California.
    Turlock Irrigation District California.
    Midcontinent ISO (Balancing Authority): South Delta.
    Duke Energy Florida Inc Florida.
    Florida Municipal Power Pool Florida.
    Florida Power & Light Florida.
    Gainesville Regional Utilities Florida.
    Homestead (City of) Florida.
    JEA Florida.
    New Smyrna Beach Utilities Commission Florida.
    Reedy Creek Improvement District Florida.
    Seminole Electric Coop Inc Florida.
    Tallahassee FL (City of) Florida.
    Tampa Electric Co Florida.
    East Kentucky Power Coop Inc Mid-Atlantic.
    LG&E & KU Services Co Mid-Atlantic.
    Ohio Valley Electric Corp Mid-Atlantic.
    PJM Interconnection Mid-Atlantic.
    Associated Electric Coop Inc Midwest.
    Electric Energy Inc Midwest.
    Gridliance Heartland Midwest.
    Midcontinent ISO (Balancing Authority): North and Central Midwest.
    NaturEner Power Watch LLC (GWA) Mountain.
    NaturEner Wind Watch LLC Mountain.
    Nevada Power Co Mountain.
    Northwestern Energy Mountain.
    PacifiCorp East Mountain.
    Public Service Co of Colorado Mountain.
    WAPA Rocky Mountain Region Mountain.
    WAPA Upper Great Plains West Mountain.
    New England ISO (Balancing Authority) New England.
    Northern Maine New England.
    New York ISO (Balancing Authority) New York.
    Avangrid Renewables LCC Northwest.
    Avista Corp Northwest.
    Bonneville Power Administration Northwest.
    Gridforce Energy Management LLC Northwest.
    Idaho Power Co Northwest.
    PacifiCorp West Northwest.
    Portland General Electric Northwest.
    PUD No 1 of Chelan County Northwest.
    PUD No 1 of Douglas County Northwest.
    PUD No 2 of Grant County Northwest.
    Puget Sound Energy Inc Northwest.
    Seattle City Light Northwest.
    Tacoma Power Northwest.
    Southwest Power Pool (Balancing Authority) Plains.
    Southwestern Power Administration Plains.
    Alcoa Power Generating Inc Yadkin Division Southeast.
    ( print page 2318)
    Duke Energy Carolinas LLC Southeast.
    Duke Energy Progress East Southeast.
    Duke Energy Progress West Southeast.
    PowerSouth Energy Coop Southeast.
    South Carolina Electric & Gas Co Southeast.
    South Carolina Public Service Authority Southeast.
    Southeastern Power Administration (Southern) Southeast.
    Southern Co Services Inc Southeast.
    Tennessee Valley Authority Southeast.
    Arizona Public Service Co Southwest.
    Arlington Valley LLC Southwest.
    El Paso Electric Southwest.
    Gila River Power LLC Southwest.
    Griffith Energy LLC Southwest.
    New Harquahala Generating Co LLC Southwest.
    Public Service Co of New Mexico Southwest.
    Salt River Project Southwest.
    Tucson Electric Power Co Southwest.
    WAPA Desert Southwest Region Southwest.
    ERCOT ISO (Balancing Authority) Texas.

Document Information

Effective Date:
1/10/2025
Published:
01/10/2025
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Final regulations.
Document Number:
2024-31513
Dates:
Effective date: These regulations are effective January 10, 2025.
Pages:
2224-2329 (106 pages)
Docket Numbers:
TD 10023
RINs:
1545-BQ97: Credit for Production of Clean Hydrogen (Section 45V)
RIN Links:
https://www.federalregister.gov/regulations/1545-BQ97/credit-for-production-of-clean-hydrogen-section-45v-
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2024-31513.pdf
Supporting Documents:
» Public Hearing Agenda (REG-117631-23)
CFR: (1)
26 CFR 1