equipment is disposed of, used, or utilized 
in a manner consistent with the require-
ments under section 45Q, or 
‘‘(ii) in the case of electricity gen-
erated from any fossil fuel, any upstream 
or fugitive emissions, such as emissions re-
lated to the extraction, transportation, 
storage of such fuel. 
‘‘(B) LIFECYCLE ANALYSIS.—For purposes 
of paragraph (1)(C), in the case of any facility 
which generates electricity through combustion 
of a non-fossil fuel, the emissions rate shall be 
determined based on a lifecycle analysis. 
‘‘(4) APPLICATION WITH OTHER CREDITS.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
production facility’ shall not include any facility 
for which, for the taxable year or any prior tax-
able year— 
‘‘(i) electricity produced from such fa-
cility is taken into account for purposes of 
the credit allowed under section 45 or 45J, 
‘‘(ii) qualified carbon oxide captured 
by such facility is taken into account for 
purposes of the credit allowed under sec-
tion 45Q, 
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‘‘(iii) the basis of any property which 
is part of such facility is taken into ac-
count for purposes of the credit allowed 
under section 48, 48A, 48B, 48C, or 48D, 
or 
‘‘(iv) hydrogen produced from such fa-
cility is taken into account for purposes of 
the credit allowed under section 45V. 
‘‘(B) DENIAL OF DOUBLE BENEFIT.—With 
respect to any section described in clause (i), 
(ii), (iii), or (iv) of subparagraph (A), no credit 
shall be allowed under such section for any tax-
able year with respect to any property for which 
a credit is allowed under this section for such 
taxable year or any prior taxable year. 
‘‘(5) CO2-e.—In this section, the term ‘CO2-e’ 
means the quantity of a greenhouse gas that has a 
global warming potential equivalent to 1 metric ton 
of carbon dioxide, as determined under table A–1 of 
subpart A of part 98 of title 40, Code of Federal 
Regulations, as in effect on the date of enactment of 
this section. 
‘‘(e) DETERMINATION OF WHEN CONSTRUCTION BE-
GINS; CONTINUOUS PROGRAM
OF CONSTRUCTION
OR 
CONTINUITY OF EFFORT.— 
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‘‘(1) IN GENERAL.—For purposes of this sec-
tion, construction of a facility begins when— 
‘‘(A) physical work of a significant nature 
begins, or 
‘‘(B) during the year in which the taxpayer 
begins physical work, a facility has invested not 
less than— 
‘‘(i) 2 percent of construction costs, or 
‘‘(ii) $50,000,000. 
‘‘(2) WORK
PERFORMED.—For purposes of 
paragraph (1), any work performed— 
‘‘(A) by the taxpayer, or 
‘‘(B) for the taxpayer by other persons 
under a binding written contract which is en-
tered into prior to the manufacture, construc-
tion, or production of the property for use by 
the taxpayer in the taxpayer’s trade or business 
(or for the taxpayer’s production of income), 
shall be taken into account in determining whether 
construction has begun. 
‘‘(3) CONTINUOUS
PROGRAM
OF
CONSTRUC-
TION.—For purposes of this section, the term ‘con-
tinuous program of construction’ means continuing 
physical work of a significant nature, as determined 
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by the Secretary based upon relevant facts and cir-
cumstances. 
‘‘(4) CONTINUOUS EFFORTS.—For purposes of 
this section, the term ‘continuous efforts’ means 
making continuous efforts towards completion of the 
facility, as determined by the Secretary based upon 
relevant facts and circumstances. 
‘‘(f) TRANSFER OF CREDIT.—Rules similar to the 
rules of subsection (d)(2) of section 48D shall apply for 
purposes of this section. 
‘‘(g) REGULATIONS.—Not later than 18 months after 
the date of the enactment of this section, the Secretary 
shall prescribe such regulations as may be necessary or 
appropriate to carry out the purposes of this section.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘plus’’ at the end 
of paragraph (32), by striking the period at the end of 
paragraph (33) and inserting ‘‘, plus’’, and by adding at 
the end the following new paragraph: 
‘‘(34) the emerging energy technology produc-
tion credit determined under section 45U(a).’’. 
(c) SPECIAL RULE FOR PROCEEDS OF TRANSFERS 
FOR MUTUAL OR COOPERATIVE ELECTRIC COMPANIES.— 
Section 501(c)(12)(I) of such Code, as amended by section 
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3(b), is amended by striking ‘‘or 48D(d)(2)’’ and inserting 
‘‘, 45U(f), or 48D(d)(2)’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new item: 
‘‘Sec. 45U. Electricity produced from emerging energy technology.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced and sold 
in taxable years beginning after the date of the enactment 
of this Act. 
SEC. 5. CLEAN HYDROGEN PRODUCTION CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by section 4, is amended by adding at 
the end the following new section: 
‘‘SEC. 45V. CLEAN HYDROGEN PRODUCTION. 
‘‘(a) GENERAL RULE.— 
‘‘(1) AMOUNT
OF
CREDIT.—For purposes of 
section 38, the clean hydrogen production credit de-
termined under this section for any taxable year be-
ginning in the credit period with respect to a quali-
fied hydrogen production facility of the taxpayer is 
an amount equal to the product of— 
‘‘(A) the applicable percentage of an 
amount equal to 250 percent of the national av-
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erage wholesale price of a kilogram of hydrogen 
in the calendar year which began 2 years prior 
to the calendar year in which such taxable year 
begins, and 
‘‘(B) subject to paragraph (2), the amount 
of clean hydrogen produced at the qualified hy-
drogen production facility during such taxable 
year. 
‘‘(2) INCREASE FOR ZERO-EMISSIONS HYDRO-
GEN.—In the case of any clean hydrogen described 
in subsection (d)(1)(A)(ii), the amount determined 
under paragraph (1)(B) with respect to such clean 
hydrogen shall be equal to twice the amount other-
wise determined under such paragraph. 
‘‘(b) APPLICABLE PERCENTAGE.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(1)(A), the applicable percentage is— 
‘‘(A) in the case of a tier 1 facility, 60 per-
cent, 
‘‘(B) in the case of a tier 2 facility, 45 per-
cent, 
‘‘(C) in the case of a tier 3 facility, 30 per-
cent, 
‘‘(D) in the case of a tier 4 facility, 15 per-
cent, and 
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than 2.25 percent’ shall be substituted for 
‘less than 0.75 percent’. 
‘‘(iv) TIER
FACILITY.—The term 
‘tier 4 facility’ has the same meaning given 
the term ‘tier 1 facility’ under clause (i), 
except that ‘at least 2.25 percent but less 
than 3 percent’ shall be substituted for 
‘less than 0.75 percent’. 
‘‘(B) MARKET PENETRATION LEVEL.—For 
purposes of this paragraph, the term ‘market 
penetration level’ means, with respect to any 
calendar year, the amount equal to the greater 
of— 
‘‘(i) the amount (expressed as a per-
centage) equal to the quotient of— 
‘‘(I) 
subject 
to 
subsection 
(d)(1)(C), the total energy content 
(expressed in megawatt hours) of all 
clean hydrogen produced using the 
qualified production method by all 
qualified hydrogen production facili-
ties 
(as 
defined 
in 
subsection 
(d)(2)(A), except that clause (iii) of 
such subsection shall not apply) dur-
ing such calendar year (as determined 
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by the Secretary on the basis of data 
reported by the Energy Information 
Administration), divided by 
‘‘(II) the total domestic power 
sector 
electricity 
production 
(ex-
pressed in megawatt hours) for such 
calendar year, or 
‘‘(ii) the amount determined under 
this subparagraph for the preceding cal-
endar year. 
‘‘(C) DIVISION OF PRODUCTION METHODS 
FOR
PURPOSES
OF
DETERMINING
TIER.—For 
purposes of determining the applicable tier for 
any qualified production method under subpara-
graph (B), such subparagraph shall be applied 
separately with respect to— 
‘‘(i) any such method described in 
subparagraph (A) of subsection (d)(3), and 
‘‘(ii) any such method described in 
subparagraph (B) of such subsection. 
‘‘(D) CONSTRUCTION
BEGINS.—For pur-
poses of this subsection, the determination as to 
whether a facility qualifies as a tier 1, 2, 3, or 
4 facility shall be— 
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‘‘(i) made during the year in which 
construction or modification of such facil-
ity begins, 
‘‘(ii) based on the determinations in-
cluded in the report described in section 
45U(b)(2)(D)(i)(II) with respect to such 
calendar year, and 
‘‘(iii) contingent on the taxpayer 
maintaining a continuous program of con-
struction or continuous efforts to advance 
towards completion of the facility. 
‘‘(E) REPORTS.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall, as part of the reports published pur-
suant to section 45U(b)(2)(D)(i) and in 
the same manner as described under such 
section, publish the applicable market pen-
etration level and tier for each qualified 
production method which has been used to 
produce clean hydrogen by any qualified 
hydrogen production facility (as defined in 
subsection (d)(2)(A), except that clause 
(iii) of such subsection shall not apply). 
‘‘(ii) NATIONAL AVERAGE WHOLESALE 
PRICE.—For purposes of determining the 
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amount 
applicable 
under 
subsection 
(a)(1)(A) with respect to any calendar 
year, the Secretary of Energy (in consulta-
tion with the Secretary) shall include in 
any 
report 
described 
in 
section 
45U(b)(2)(D)(i) a determination with re-
spect to the national average wholesale 
price of a kilogram of hydrogen during 
such calendar year. 
‘‘(c) CREDIT PERIOD.—For purposes of this section, 
the credit period with respect to any qualified hydrogen 
production facility is— 
‘‘(1) in the case of a facility described in sub-
clause (I) of subsection (d)(2)(A)(iii), the 10-year 
period beginning with the date the facility was origi-
nally placed in service, or 
‘‘(2) in the case of a facility described in sub-
clause (II) of such subsection, the 10-year period be-
ginning with the date that the property required to 
modify such facility is placed in service. 
‘‘(d) DEFINITIONS.—In this section— 
‘‘(1) CLEAN HYDROGEN.— 
‘‘(A) IN GENERAL.—The term ‘clean hy-
drogen’ means hydrogen which, as determined 
based on a lifecycle analysis, is produced 
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through a qualified production method for 
which the rate of the greenhouse gas emis-
sions— 
‘‘(i) is greater than zero and not 
greater than 2,500g CO2-e (as defined in 
section 45U(d)(5)) per kilogram of hydro-
gen produced, or 
‘‘(ii) is equal to or less than zero. 
‘‘(B) SPECIAL RULES.— 
‘‘(i) EMISSIONS
FROM
GENERATION 
OF ELECTRICITY.—In the case of any hy-
drogen produced from a qualified produc-
tion 
method 
described 
in 
paragraph 
(3)(A)— 
‘‘(I) if such method uses elec-
tricity generated from a renewable en-
ergy resource (as defined in section 
403 of the Renewable Energy Re-
sources Act of 1980 (42 U.S.C. 
7372)) or nuclear power, such hydro-
gen shall be deemed to be clean hy-
drogen described in subparagraph 
(A)(ii), or 
‘‘(II) if such method uses elec-
tricity generated from a source that 
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emits greenhouse gases during pro-
duction, any such emissions which are 
released into the atmosphere during 
such production shall be included for 
purposes of determining the rate of 
the greenhouse gas emissions under 
subparagraph (A). 
‘‘(ii) NON-ELECTROLYSIS OR USE OF 
FOSSIL FUELS.—In the case of any hydro-
gen produced— 
‘‘(I) through the use of fossil 
fuels or through the use of electricity 
which is generated through combus-
tion of a fossil fuel, or 
‘‘(II) using a method described in 
paragraph (3)(B), 
subparagraph (A) shall be applied with re-
spect to such hydrogen on the basis of a 
lifecycle analysis. 
‘‘(iii) 
EXCLUSION
OF
HYDROGEN 
EMISSIONS.—For purposes of subpara-
graph (A), with respect to hydrogen pro-
duced through a qualified production meth-
od, any such hydrogen which is released 
into the atmosphere during such produc-
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tion shall not be included for purposes of 
determining the rate of the greenhouse gas 
emissions under such subparagraph. 
‘‘(iv) CARBON
CAPTURE.—For pur-
poses of determining the rate of the green-
house gas emissions under subparagraph 
(A), such subparagraph shall not apply 
with respect to any qualified carbon oxide 
(as defined in section 45Q(c)) captured 
using carbon capture equipment if such 
carbon oxide is disposed of, used, or uti-
lized in a manner consistent with the re-
quirements under section 45Q. 
‘‘(v) UPSTREAM
AND
DOWNSTREAM 
EMISSIONS.— 
‘‘(I) IN GENERAL.—In the case 
of hydrogen produced using a quali-
fied production method described in 
clause (ii), for purposes of the appli-
cation of subparagraph (A) based on 
a lifecycle analysis with respect to 
such method, such subparagraph shall 
not apply with respect to— 
‘‘(aa) any upstream emis-
sions, and 
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‘‘(bb) any downstream emis-
sions related to the compression, 
liquefaction, use, or transport of 
hydrogen subsequent to produc-
tion. 
‘‘(II) HIGH-TEMPERATURE ELEC-
TROLYSIS.—For purposes of deter-
mining the rate of the greenhouse gas 
emissions under subparagraph (A) 
with respect to hydrogen produced 
using high-temperature electrolysis, 
such subparagraph shall apply with 
respect to any direct emissions result-
ing from the fuel source used to cre-
ate heat to which clause (iv) does not 
apply. 
‘‘(III) UPSTREAM
EMISSIONS.— 
For purposes of this clause, the term 
‘upstream emissions’ means the quan-
tity of greenhouse gases, expressed in 
metric tons of CO2-e, emitted to the 
atmosphere resulting from the extrac-
tion, processing, transportation, fi-
nancing, or other preparation of hy-
drogen for use. 
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‘‘(C) ENERGY CONTENT.—For purposes of 
subsection (b)(2)(B)(i)(I), the energy content of 
1 kilogram of clean hydrogen shall be deemed 
to be equal to 33.6 kilowatt hours of energy. 
‘‘(2) QUALIFIED HYDROGEN PRODUCTION FA-
CILITY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
hydrogen production facility’ means any facil-
ity— 
‘‘(i) which is located in the United 
States or a possession of the United States 
(as such terms are used in section 638), 
‘‘(ii) which produces clean hydrogen 
using a qualified production method, and 
‘‘(iii)(I) which is placed in service 
after the date of enactment of this section, 
or 
‘‘(II) which— 
‘‘(aa) was originally placed in 
service before the date of enactment 
of this section and, prior to the modi-
fication described in item (bb), did not 
produce clean hydrogen, and 
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‘‘(bb) after the date of enactment 
of this section, is modified to produce 
clean hydrogen, including— 
‘‘(AA) modification of a fa-
cility which, prior to such modi-
fication, 
produced 
hydrogen 
which did not satisfy the require-
ments under paragraph (1)(A), 
or 
‘‘(BB) for purposes of para-
graph (1)(B)(iv), installation of 
carbon capture equipment. 
‘‘(B) APPLICATION
WITH
OTHER
CRED-
ITS.— 
‘‘(i) IN
GENERAL.—With respect to 
any taxable year, the term ‘qualified hydro-
gen production facility’ shall not include— 
‘‘(I) any facility which— 
‘‘(aa) produces electricity— 
‘‘(AA) which is taken 
into account for purposes of 
the credit allowed under sec-
tion 45, 45J, or 45U for 
such taxable year or any 
previous taxable year, and 
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‘‘(BB) which is used by 
such facility for the produc-
tion of clean hydrogen, or 
‘‘(bb) for such taxable year 
or any previous taxable year, the 
basis of any property which is 
part of such facility is taken into 
account for purposes of the credit 
allowed under section 48, 48A, 
48B, 48C, or 48D, 
‘‘(II) any facility which receives 
electricity— 
‘‘(aa)(AA) from another fa-
cility for which a credit is allowed 
for such taxable year or any pre-
vious taxable year with respect to 
such electricity under section 45, 
45J, or 45U, or 
‘‘(BB) from another facility 
or project for which, for such 
taxable year or any previous tax-
able year, the basis of any prop-
erty which is part of such facility 
or project is taken into account 
for purposes of the credit allowed 
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under section 48, 48A, 48B, 
48C, or 48D, and 
‘‘(bb) which is used by such 
facility for the production of 
clean hydrogen, or 
‘‘(III) any carbon capture equip-
ment placed in service at a facility 
which is used to capture qualified car-
bon oxide which is taken into account 
in such taxable year or any previous 
taxable year for purposes of the credit 
allowed under section 45Q. 
‘‘(ii) DENIAL OF DOUBLE BENEFIT.— 
With respect to any section described in 
clause (I), (II), or (III) of clause (i), no 
credit shall be allowed under such section 
for any taxable year with respect to any 
property for which a credit is allowed 
under this section for such taxable year or 
any prior taxable year. 
‘‘(3) QUALIFIED
PRODUCTION
METHOD.—The 
term ‘qualified production method’ means— 
‘‘(A) electrolysis, and 
‘‘(B) any method not described in subpara-
graph (A). 
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‘‘(v) provides financing for such facil-
ity. 
‘‘(B) FINANCING.—For purposes of sub-
paragraph (A)(v), any amount paid as consider-
ation for a transfer described in paragraph (1) 
shall not be treated as financing for a qualified 
hydrogen production facility. 
‘‘(C) OTHER RULES.—Rules similar to the 
rules of subparagraphs (C) through (I) of sec-
tion 48D(d)(2) shall apply for purposes of this 
subsection. 
‘‘(f) DETERMINATION OF WHEN CONSTRUCTION BE-
GINS; CONTINUOUS PROGRAM
OF CONSTRUCTION
OR 
CONTINUITY OF EFFORT.—Rules similar to the rules of 
section 45U(e) shall apply for purposes of this section. 
‘‘(g) REGULATIONS.—Not later than 1 year after the 
date of the enactment of this section, the Secretary shall 
prescribe such regulations as may be necessary or appro-
priate to carry out the purposes of this section.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b) of the Internal Revenue 
Code of 1986, as amended by section 4(b), is amended 
by striking ‘‘plus’’ at the end of paragraph (33), by strik-
ing the period at the end of paragraph (34) and inserting 
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‘‘, plus’’, and by adding at the end the following new para-
graph: 
‘‘(35) the clean hydrogen production credit de-
termined under section 45V(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986, as amended by sec-
tion 4(d), is amended by adding at the end the following 
new item: 
‘‘Sec. 45V. Clean hydrogen production.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to hydrogen produced in taxable 
years beginning after the date of the enactment of this 
Act. 
SEC. 6. REPORT ON ADDITIONAL ENERGY PRODUCTION 
TECHNOLOGY. 
(a) IN GENERAL.—Not later than 1 year after the 
date of enactment of this Act, and every 5 years there-
after, the Secretary of Energy (referred to in this section 
as the ‘‘Secretary’’) shall submit a report to the Com-
mittee on Ways and Means of the House of Representa-
tives and the Committee on Finance of the Senate 
which— 
(1) identifies new and emerging energy produc-
tion technologies which— 
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(A) have less than 2 percent market pene-
tration level (as defined in subsection (b)(2)(B) 
of section 45U of the Internal Revenue Code of 
1986 (as added by section 4 of this Act)); and 
(B) the Secretary recommends should be 
added to subsection (d)(2)(A) of such section as 
an individual energy production technology; 
(2) includes legislative language to carry out 
the recommendations described in paragraph (1)(B); 
and 
(3) considers petitions and comments submitted 
under subsection (b). 
(b) REPORT PROCESS.— 
(1) IN GENERAL.—Not later than 24 months 
after the date of enactment of this Act, the Sec-
retary shall publish in the Federal Register and on 
a publicly available internet website of the Depart-
ment of Energy a notice requesting members of the 
public to submit to the Department of Energy dur-
ing the 60-day period beginning on the date of such 
publication petitions for inclusion of any technology 
used for the production of electricity as an individual 
energy production technology under subsection 
(d)(2) of section 45U of the Internal Revenue Code 
of 1986 (as added by section 4 of this Act). 
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(2) CONTENT.—Each petition described in 
paragraph (1) shall include the following informa-
tion: 
(A) The name and address of the peti-
tioner. 
(B) A description of the technology used 
for the production of electricity. 
(C) A certification as to whether such tech-
nology satisfies the requirements under sub-
section (d)(1)(C) of section 45U of the Internal 
Revenue Code of 1986. 
(D) Such other information as the Sec-
retary may require. 
(3) PROCEDURES.—The Secretary shall pre-
scribe and publish in the Federal Register and on a 
publicly available internet website of the Department 
of Energy procedures to be complied with by mem-
bers of the public submitting petitions for inclusion 
under paragraph (1). 
(c) REVIEW.— 
(1) PUBLICATION AND PUBLIC AVAILABILITY.— 
As soon as practicable, the Secretary shall publish 
on a publicly available internet website of the De-
partment of Energy the petitions for inclusions sub-
mitted under paragraph (1) of subsection (b) that 
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contain the information required under paragraph 
(2) of such subsection. 
(2) PUBLIC COMMENT.— 
(A) IN
GENERAL.—The Secretary shall 
publish in the Federal Register and on a pub-
licly available internet website of the Depart-
ment of Energy a notice requesting members of 
the public to submit to the Department of En-
ergy comments on the petitions for inclusion 
published by the Department of Energy under 
paragraph (1). 
(B) PUBLICATION.—The Secretary shall 
publish a notice in the Federal Register direct-
ing members of the public to a publicly avail-
able internet website of the Department of En-
ergy to view the comments of the members of 
the public received under subparagraph (A). 
(d) SENSE OF CONGRESS.—It is the sense of Con-
gress that, to incentivize innovation in energy generation 
technologies and to promote the reliability of and perform-
ance improvements in the United States energy sector, 
Congress should, not later than 90 days after the Sec-
retary submits any report under subsection (a), consider 
a bill to add any technology used for the production of 
electricity which is included in such report to the list of 
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individual energy production technologies under section 
45U(d)(2) of the Internal Revenue Code of 1986. 
Æ 
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