(2) Regarding which zero borrowing might have been enjoy around part 45V otherwise 45Q of Password, and that the taxpayer helps make an irrevocable election to have section forty eight(a)(15) apply; and you can
Regarding a designated brush hydrogen manufacturing studio one is designed and reasonably likely to write qualified brush hydrogen thanks to a procedure that causes a great lifecycle GHG emissions rate from:
(3) For which a not related team have affirmed in the way specified inside the paragraph (e) https://kissbridesdate.com/tr/sicak-arap-kadinlar/ of this part that eg business supplies hydrogen thanks to something you to definitely contributes to lifecycle greenhouse energy (GHG) pollutants which might be similar to the hydrogen you to definitely such business was designed and you may likely to build around section 48(a)(15)(A)(ii) and you can part (c) in the point.
(i) Not greater than 4 kilograms regarding carbon dioxide equivalent (CO2e) each kg of hydrogen, rather than less than 2.5 kilograms regarding CO2e each kg of hydrogen, the energy payment are 1.dos percent;
(ii) Lower than 2.5 kilograms off CO2e per kg regarding hydrogen, and never lower than step one.5 kilograms off CO2e for each kg from hydrogen, the ability payment are step one.5 %;