Federal Register / Vol. 89, No. 43 / Monday, March 4, 2024 / Proposed Rules 15523 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–117631–23] 

RIN 1545–BQ97 

Section 45V Credit for Production of 

Clean Hydrogen; Section 48(a)(15) 

Election To Treat Clean Hydrogen 

Production Facilities as Energy 

Property; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

correction. 

SUMMARY: 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. 

DATES: The public hearing on these 

proposed regulations is scheduled to be 

held on March 25, 2024, at 10 a.m. ET. 

Requests to speak and outlines of topics 

to be discussed at the public hearing 

must be received by March 4, 2024. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically. Submit electronic 

submissions via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate IRS and 

REG–117631–23). Once submitted to the 

Federal eRulemaking Portal, comments 

cannot be edited or withdrawn. The 

Department of the Treasury (the 

Treasury Department) and the IRS will 

publish for public availability any 

comment submitted to its public docket. 

Send paper submissions to: 

CC:PA:01:PR (REG–117631–23), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Office of Associate Chief Counsel 

(Passthroughs & Special Industries) at 

(202) 317–6853 (not a toll-free number); 

concerning submissions of comments or 

the public hearing, Vivian Hayes, (202) 

317–6901 (not toll-free number) or by 

email to publichearings@irs.gov 

(preferred). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–117631–23) that is the subject of 

these corrections is under sections 45V 

and 48(a)(15) of the Internal Revenue 

Code. 

Need for Correction 

As published, the notice of proposed 

rulemaking (REG–117631–23) contains 

errors that need to be corrected. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking (REG–117631–23), which 

was the subject of FR Doc. 2023–28359, 

published on December 26, 2023, at 88 

FR 89220 is corrected: 

1. On page 89221, the third column, 

the eighth line from the bottom of 

paragraph ‘‘b. Qualified Clean 

Hydrogen’’, is corrected to read, ‘‘a U.S. 

territory (having the’’. 

2. On page 89222, the third column, 

the seventh line from the bottom of the 

first partial paragraph is corrected to 

read, ‘‘energy, beginning of 

construction, or prevailing wage and’’. 

3. On page 89223, the third column, 

the fifth line of the first partial 

paragraph is corrected to read, ‘‘addition 

to the production of qualified clean’’. 

4. On page 89223, the third column, 

in the sixth line of footnote 6. the 

language ‘‘H2.’’is corrected to read, 

‘‘H2.’’. 

5. On page 89223, the third column, 

the second line from the bottom of 

footnote 6. is corrected to read, ‘‘for 

45VH2–GREET will be provided in IRS 

forms’’. 

6. On page 89224, the first column, 

under the heading ‘‘E. Qualified Clean 

Hydrogen’’, the first full paragraph, the 

seventh line from the bottom of the 

paragraph is corrected to read, 

‘‘1(a)(9)(i) would provide that, to’’. 

7. On page 89225, the last line of the 

first column is corrected to read, 

‘‘Credit, or any successor form(s).’’ 

8. On page 89226, the second column, 

paragraph ‘‘1. Process for Filing a 

Provisional Emissions Rate Petition’’, 

the second line from the bottom of the 

paragraph is corrected to read, ‘‘Clean 

Hydrogen Production Credit, or any 

successor form(s), to’’. 

9. On page 89226, the third column, 

under the heading ‘‘3. Department of 

Energy Emissions Value Request 

Process’’ in the second paragraph, the 

language ‘‘§ 1.45V–5’’ in corrected to 

read, ‘‘§ 1.45V–4(c)(5)’’, wherever it 

appears. 

10. On page 89227, the second 

column, under the heading ‘‘C. Use of 

Energy Attribute Certificates’’ in the 

second line from the bottom of the first 

full paragraph the language, ‘‘GREET 

Model’’ is corrected to read ‘‘GREET 

model’’. 

11. On page 89227, the second 

column, footnote 9 is corrected to read, 

‘‘9 EPA Letter, available at https://home.

treasury.gov/system/files/136/45VNPRM-EPAletter.pdf; DOE, ‘‘Assessing 

Lifecycle Greenhouse Gas Emissions 

Associated with Electricity Use for the 

Section 45V Clean Hydrogen Production 

Tax Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

12. On page 89227, the third column, 

the third line of the first partial 

paragraph is corrected to read, 

‘‘generating facility rather than’’. 

13. On page 89228, the second 

column, the last two lines of the first 

partial paragraph are corrected to read, 

‘‘(PJM–GATS); and Western Renewable 

Energy Generation Information System 

(WREGIS).’’. 

14. On page 89228, the second 

column, the seventh line from the 

bottom of the first full paragraph is 

corrected to read, ‘‘linked to a single 

region. The Midcontinent Independent 

System Operator, Inc. (MISO)’’. 

15. On page 89228, the second 

column, the fourth line from the bottom 

of the first full paragraph is corrected to 

read, ‘‘as shown in the map located in 

the GREET’’. 

16. On page 89228, the second 

column, the heading ‘‘2. Eligible Energy 

Attribute Certificate Requirements’’ is 

corrected to read, ‘‘2. Qualifying Energy 

Attribute Certificate Requirements’’. 

17. On page 89228, the third column, 

the sixteenth and seventeenth lines from 

the top of the column are corrected to 

read, ‘‘require that qualifying EACs 

represent electricity produced in’’. 

18. On page 89228, the third column, 

footnote 12 is corrected to read, ‘‘12 EPA 

Letter, available at https://home.

treasury.gov/system/files/136/45VNPRM-EPA-letter.pdf; DOE, ‘‘Assessing 

Lifecycle Greenhouse Gas Emissions 

Associated with Electricity Use for the 

Section 45V Clean Hydrogen Production 

Tax Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

19. On page 89229, the third column, 

the third line from the top of the column 

is corrected to read, ‘‘lifecycle GHG 

emissions rate as determined’’. 

20. On page 89230, the first column, 

footnote 13 is corrected to read, 

‘‘13 DOE, ‘‘Assessing Lifecycle 

Greenhouse Gas Emissions Associated 

with Electricity Use for the Section 45V 

Clean Hydrogen Production Tax 

Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

21. On page 89231, the first column, 

in the second line from the bottom of 

the first full paragraph the language 

‘‘state’’ is corrected to read, ‘‘State’’. 


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15524 Federal Register / Vol. 89, No. 43 / Monday, March 4, 2024 / Proposed Rules 

22. On page 89231, the second 

column, in the third line from the 

bottom of the first full paragraph the 

language ‘‘state’’ is corrected to read 

‘‘State’’. 

23. On page 89231, the third column, 

footnote 17 is corrected to read, 

‘‘17 DOE, ‘‘Assessing Lifecycle 

Greenhouse Gas Emissions Associated 

with Electricity Use for the Section 45V 

Clean Hydrogen Production Tax 

Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

24. On page 89232, the first column, 

footnote 20 is corrected to read, ‘‘20 For 

example, see New York State Energy 

Research and Development Authority 

(NYSERDA), ‘‘Projected Emission 

Factors for New York State Grid 

Electricity,’’ NYSERDA Report Number 

22–18 (2022), available at https://www.

nyserda.ny.gov/-/media/Project/ 

Nyserda/Files/Publications/EnergyAnalysis/22-18-Projected-EmissionFactors-for-New-York-GridElectricity.pdf.’’. 

25. On page 89232, the first column, 

the second line from the bottom of 

footnote 21 is corrected to read, 

‘‘marginal emissions rates at or near 

zero are defined as’’. 

26. On page 89232, the third column, 

in the seventh line from the top of the 

column the language ‘‘state’’ is corrected 

to read ‘‘State’’. 

27. On page 89233, the first column, 

the second partial paragraph the 

language ‘‘state’’ is corrected to read 

‘‘State’’ wherever it appears. 

28. On page 89233, the first column, 

in the eleventh line from the bottom of 

the second partial paragraph the 

language ‘‘federal’’ is corrected to read 

‘‘Federal’’. 

29. On page 89233, the first column, 

footnote 22 is corrected to read, 

‘‘22 DOE, ‘‘Assessing Lifecycle 

Greenhouse Gas Emissions Associated 

with Electricity Use for the Section 45V 

Clean Hydrogen Production Tax 

Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

30. On page 89233, the second 

column, footnote 25. is corrected to 

read, ‘‘25 DOE, ‘‘Assessing Lifecycle 

Greenhouse Gas Emissions Associated 

with Electricity Use for the Section 45V 

Clean Hydrogen Production Tax 

Credit,’’ Washington, DC (2023), 

available at www.energy.gov/ 

45vresources.’’. 

31. On page 89234, the first column, 

the twentieth line from the bottom of 

the first paragraph is corrected to read, 

‘‘claimed on the Form 7210, Clean 

Hydrogen Production Credit, or any 

successor form(s), or the data’’. 

32. On page 89234, the second 

column, the tenth and eleventh lines 

from the top of the second paragraph are 

corrected to read, ‘‘(as defined in section 

638(1) or a U.S. territory (having the 

meaning of’’. 

33. On page 89235, the first column, 

the second line from the bottom of 

paragraph ‘‘F. General Information 

Required To Be Included in Verification 

Report’’ is corrected to read, ‘‘and 

calibration of the device(s) has been’’. 

34. On page 89235, the third column, 

the seventh line from the bottom of the 

first full paragraph is corrected to read, 

‘‘kilogram of hydrogen but for the’’. 

35. On page 89236, the first column, 

under the heading ‘‘A. Overview’’ the 

sixth line from the top of the third 

paragraph is corrected to read, 

‘‘45V(c)(3) and proposed § 1.45V–’’. 

36. On page 89236, the third column, 

under the paragraph ‘‘2. Special Rule for 

Partnerships and S Corporations’’, in the 

fourteenth line from the top of the 

paragraph the language ‘‘forms(s)’’ is 

corrected to read ‘‘form(s)’’. 

37. On page 89236, the third column, 

the third line from the bottom of the 

column is corrected to read, ‘‘claimant’s 

section 48 credit must be based on’’. 

38. On page 89237, the first column, 

the third line from the top of the column 

is corrected to read, ‘‘Credit, or any 

successor form(s), and’’. 

39. On page 89237, the first column, 

the second line from the bottom of the 

first partial paragraph the language 

‘‘forms(s)’’ is corrected to read 

‘‘form(s)’’. 

40. On page 89237, the first column, 

the third line from the bottom of the 

column is corrected to read, ‘‘5(d) 

through 1.45V–5(h); (ii) a’’. 

41. On page 89239, the first column, 

the fourth line from the top of the 

column is corrected to read, ‘‘generate 

electricity, or upgrade to’’. 

42. On page 89239, the first column, 

the thirteenth line from the bottom of 

the first partial paragraph is corrected to 

read, ‘‘prior to the taxable year in which 

the’’. 

43. On page 89239, the first column, 

the tenth line from the bottom of the 

first partial paragraph is corrected to 

read, ‘‘an emissions value consistent 

with’’. 

44. On page 89239, the second 

column, the third line of paragraph 

‘‘(3)’’ is corrected to read, ‘‘for RNG 

certificates in book-and-claim’’. 

45. On page 89240, the second 

column, the fourth line from the top of 

the column is corrected to read, ‘‘The 

Treasury Department and the IRS are’’. 

46. On page 89240, the second 

column, the twenty-second line from 

the top of the first full paragraph is 

corrected to read, ‘‘Department and the 

IRS are considering’’. 

47. On page 89240, the second 

column, the fourteenth line from the 

bottom of the first full paragraph is 

corrected to read, ‘‘The Treasury 

Department and the IRS’’. 

48. On page 89241, the first column, 

the fourth line from the top of the 

column is corrected to read, ‘‘to the IRS 

will be performed by attaching’’. 

49. On page 89241, the first column, 

the sixth line from the top of the column 

is corrected to read, ‘‘DOE to the filing 

of Form 7210, Clean Hydrogen 

Production Credit, or any successor 

form(s). The’’. 

50. On page 89241, the first column, 

the ninth line from the top of the 

column is corrected to read, 

‘‘Instructions for Form 7210. Form 7210 

will be’’. 

51. On page 89241, the first column, 

the ninth line of the second full 

paragraph is corrected to read, 

‘‘§ 1.45V–5. The proposed regulations 

also’’. 

52. On page 89241, the second 

column, the third line from the top of 

the column is corrected to read, 

‘‘recordkeeping requirements for’’. 

53. On page 89241, the second 

column, the sixteenth line from the top 

of the column is corrected to read, ‘‘an 

unrelated third party. The annual’’. 

54. On page 89241, the second 

column, the sixth line from the bottom 

of the column is corrected to read, 

‘‘Instructions for Form 3468. The 

revisions to’’. 

55. On page 89242, the third column, 

the fourth line from the bottom of the 

first full paragraph is corrected to read, 

‘‘their Federal income tax return or’’. 

56. On page 89243, the second 

column, the second line from the top of 

the column is corrected to read, 

‘‘entrance. In addition, all visitors 

must’’. 

57. On page 89243, the second 

column, the seventh line of the third 

full paragraph is corrected to read, 

‘‘regulation number REG–117631–23 

and’’. 

58. On page 89243, the second 

column, the sixth line from the bottom 

of the column is corrected to read, 

‘‘received by 5:00 p.m. ET on March 

18,’’. 

§ 1.45V–0 [Corrected] 

■ 59. On page 89244, the second 

column, the entry for § 1.45V–6(b) is 

corrected to read, ‘‘Retrofit of an 

existing facility (80/20 Rule.)’’. 

■ 60. On page 89244, the second 

column, the entry for § 1.45V–6(c)(4) is 

corrected to read, ‘‘Example 4: Retrofit 

of an existing facility (80/20 Rule).’’. 


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Federal Register / Vol. 89, No. 43 / Monday, March 4, 2024 / Proposed Rules 15525 

■ 61. On page 89244, the third column, 

the entry for 1.45V–6(c)(5) is corrected 

to read, ‘‘Example 5: Retrofit of an 

existing facility (80/20 Rule) and 

coordination with section 45Q credit 

previously allowed.’’. 

§ 1.45V–1 [Corrected] 

■ 62. On page 89245, the second 

column, the third line of paragraph 

(a)(7)(iii) is corrected to read, ‘‘addition 

to the production of qualified clean’’. 

■ 63. On page 89245, the third column, 

in the eleventh and twelfth lines of 

paragraph (a)(7)(iv) remove the language 

‘‘the regulations in this part under 

section 45V’’ and add in its place the 

language ‘‘the section 45V regulations’’. 

■ 64. On page 89246, the first column, 

the second and third lines of paragraph 

(9)(i)(A) are corrected to read, ‘‘section 

638(1) of the Code) or a U.S. territory, 

which, for purposes of’’. 

■ 65. On page 89246, first column, in 

the fourth and fifth lines of paragraph 

(a)(9)(i)(A) remove the language ‘‘the 

regulations in this part under section 

45V’’ and add in its place the language 

‘‘the section 45V regulations’’. 

§ 1.45V–2 [Corrected] 

■ 66. On page 89246, the third column, 

the sixth line from the bottom of 

paragraph (a) is corrected to read, ‘‘Rule 

is satisfied will not be treated as’’. 

■ 67. On page 89246, the third column, 

the second sentence of paragraph (b)(1) 

is corrected to read, ‘‘A purpose of 

section 45V and the regulations under 

section 45V (and so much of sections 

6417 and 6418 and the regulations 

thereunder related to the section 45V 

credit) is to provide taxpayers an 

incentive to produce qualified clean 

hydrogen for a productive use.’’. 

■ 68. On page 89246, the third column, 

in the second and third lines from the 

bottom of paragraph (b)(1) remove the 

language ‘‘regulations in this part under 

section 45V of the Code’’ and add in its 

place the language ‘‘section 45V 

regulations’’. 

■ 69. On page 89247, the first column, 

the fourth line from the bottom of 

paragraph (b)(2)(i) is corrected to read, 

‘‘of the section 45V credit by claiming’’. 

■ 70. On page 89247, the first column, 

the second line from the bottom of 

paragraph (b)(2)(i) is corrected to read, 

‘‘credit through an election under’’. 

§ 1.45V–4 [Corrected] 

■ 71. On page 89248, the first column, 

the fifth line from the top of paragraph 

(c)(3) is corrected to read, ‘‘the DOE’s 

analytical assessment of the’’. 

■ 72. On page 89248, the first column, 

the second line from the bottom of 

paragraph (c)(3) is corrected to read, 

‘‘Clean Hydrogen Production Credit, or 

any successor form(s), to’’. 

■ 73. On page 89248, the first column, 

the sixth and seventh lines of paragraph 

(c)(4) are corrected to read, ‘‘be deemed 

accepted. A taxpayer may rely upon an 

emissions value’’. 

■ 74. On page 89248, the first column, 

in the second and third lines from the 

bottom of paragraph (c)(5), remove the 

language ‘‘regulations in this part under 

section 45V’’ and add in its place the 

language ‘‘section 45V regulations’’. 

■ 75. On page 89248, the second 

column, the heading of paragraph (d) is 

corrected to read, ‘‘Use of energy 

attribute certificates (EACs)– ‘‘. 

■ 76. On page 89248, the second 

column, the seventh and eighth lines of 

paragraph (d)(1) are corrected to read, 

‘‘Secretary determines a PER for 

hydrogen produced at’’. 

■ 77. On page 89248, the third column, 

the twelfth line of paragraph (d)(1) is 

corrected to read, ‘‘electricity used to 

produce hydrogen’’. 

■ 78. On page 89249, the second 

column, fifth line from the bottom of 

paragraph (d)(3)(i)(C) is corrected to 

read, ‘‘megawatt hours (MWh) (2 MW’’. 

■ 79. On page 89249, the second 

column, the second line from the 

bottom of paragraph (d)(3)(i)(C) is 

corrected to read, ‘‘hour of Power 

Plant’s production’’. 

§ 1.45V–5 [Corrected] 

■ 80. On page 89250, the second 

column, the first line of paragraph 

(e)(1)(ii) is corrected to read, ‘‘The 

qualified verifier has not been a’’. 

§ 1.45V–6 [Corrected] 

■ 81. On page 89251, the second 

column, the heading of paragraph (b) is 

corrected to read, ‘‘Retrofit of an 

existing facility (80/20 Rule). 

■ 82. On page 89252, the first column, 

the eighteenth and nineteenth lines of 

paragraph (c)(3)(i) are corrected to read, 

‘‘respect to the new CCE located at 

Facility Y.’’. 

■ 83. On page 89252, the first column, 

the heading of paragraph (c)(4) is 

corrected to read ‘‘Example 4: Retrofit of 

an existing facilit (80/20 Rule)—’’. 

■ 84. On page 89252, the first column, 

the heading of paragraph (c)(5) is 

corrected to read, ‘‘Example 5: Retrofit 

of an existing facility (80/20 Rule) and 

coordination with section 45Q credit 

previously allowed—’’. 

§ 1.48–15 [Corrected] 

■ 85. On page 89252, the third column, 

the fourth line from the bottom of 

paragraph (d)(2) is corrected to read, 

‘‘successor form(s), with its 

partnership’’. 

■ 86. On page 89254, the first and 

second columns, in paragraph (f)(5)(i) 

the language ‘‘0.44kg/CO2e’’ is corrected 

to read, ‘‘0.44kg of CO2e’’, wherever it 

appears. 

■ 87. On page 89254, the first and 

second columns, in paragraph (f)(5)(i) 

the language ‘‘1.4kg/CO2e’’ is corrected 

to read, ‘‘1.4kg of CO2e’’, wherever it 

appears. 

■ On page 89254, the second column, 

the fifth line of paragraph (f)(5)(ii) is 

corrected to read, ‘‘0.44kg of CO2e per 

kilogram of hydrogen, which is the rate 

specified’’. 

■ 88. On page 89254, the third column, 

the sixth line from the bottom of 

paragraph (g) is corrected to read, 

‘‘definition of a specified clean’’. 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations 

Section, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2024–04304 Filed 3–1–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF EDUCATION 

34 CFR Chapter III 

[Docket ID ED–2024–OSERS–0011] 

Proposed Priority and Requirements— 

Technical Assistance on State Data 

Collection—National Technical 

Assistance Center To Improve State 

Capacity To Collect, Report, Analyze, 

and Use Accurate IDEA Part B Data 

AGENCY: Office of Special Education and 

Rehabilitative Services, Department of 

Education. 

ACTION: Proposed priority and 

requirements. 

SUMMARY: The Department of Education 

(Department) proposes a priority and 

requirements for a National Technical 

Assistance Center to Improve State 

Capacity to Collect, Report, Analyze, 

and Use Accurate IDEA Part B Data 

(Center) under the Technical Assistance 

on State Data Collection program, 

Assistance Listing Number (ALN) 

84.373Y. The Department may use this 

priority and these requirements for 

competitions in fiscal year (FY) 2024 

and later years. We take this action to 

focus attention on an identified national 

need to provide technical assistance 

(TA) to improve the capacity of States 

to meet the data collection requirements 

under Part B of the Individuals with 

Disabilities Education Act (IDEA). This 

Center would support States in 

collecting, reporting, and determining 

how to best analyze and use their data 

and would customize its TA to meet 

each State’s specific needs. 


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