(2) With regards to which no borrowing might have been allowed significantly less than point 45V or 45Q of your own Password, and for which the taxpayer makes an enthusiastic irrevocable election for part forty-eight(a)(15) apply; and

When it comes to a designated brush hydrogen creation facility one is designed and you will relatively anticipated to produce certified clean hydrogen compliment of a process that leads to good lifecycle GHG emissions rates out-of:

(3) Where a not related group has verified in the manner given inside the section (e) of the point you to definitely like business supplies hydrogen using something you to definitely leads to lifecycle greenhouse gas (GHG) pollutants which might be similar to the hydrogen you to such as for instance facility try tailored and you may expected to write lower than section forty-eight(a)(15)(A)(ii) and you may part (c) in the point.

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