step one. Level of Borrowing

For reason for point 38 of your own Code, area 45V(a) provides that the clean hydrogen production borrowing from the bank for your taxable season is actually an expense equal to the product out-of (i) the newest kilograms out of qualified brush hydrogen created by the brand new taxpayer through the eg taxable season on a professional clean hydrogen creation studio throughout the the brand new ten-seasons several months delivery on time such as for instance business are to begin with put in service, and you can (ii) new relevant amount since calculated less than point 45V(b) when it comes to like hydrogen.

Part 45V(b)(1) brings you to definitely, getting purposes of part 45V(a)(2), new applicable count is a cost equivalent to the newest appropriate percentage out-of $0.60. Should your matter so determined is not a parallel regarding 0.1 cent, then such as for instance count was round into the nearby several away from 0.1 cent.

Or no count as the increased not as much as area 45V(b)(3) is not a multiple out of 0

Part 45V(b)(2) provides you to definitely, to own reason for part 45V(b)(1) Salvadorian kadД±n, the fresh applicable payment is set according to the lifecycle greenhouse energy emissions (lifecycle GHG pollutants) rates of process to make people accredited brush hydrogen due to the fact follows: (i) should your lifecycle GHG pollutants rates isnt greater than 4 kilograms of carbon dioxide comparable (CO2e) for each and every kg out-of hydrogen, and not less than 2.5 kilograms of CO2e for every kilogram out of hydrogen, then appropriate fee was 20%; (ii) whether your lifecycle GHG pollutants price are below dos.5 kilograms out-of CO2e for each kg out-of hydrogen, and never less than step one.5 kilograms from CO2e for each and every kg regarding hydrogen, then the relevant percentage was 25 percent; (iii) in case your lifecycle GHG pollutants rates is actually below step one.5 kilograms regarding CO2e for each and every kg out-of hydrogen, rather than lower than 0.forty-five kilograms off CO2e each kg from Begin Printed Web page 89221 hydrogen, then the relevant payment is 33.cuatro %; and you can (iv) in case your lifecycle GHG emissions price was lower than 0.forty five kilograms regarding CO2e for every kg from hydrogen, then your relevant fee try 100 percent. Lire la suite