Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Correction

Resumen

This document corrects a notice of proposed rulemaking (REG- 117631-23) published in the Federal Register on December 26, 2023, containing proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended respectively by the Inflation Reduction Act of 2022.