(i) Not related cluster. To possess reason for point 45V(c)(2)(B)(ii), the word not related class form a qualified verifier just who match the fresh criteria of section (e) on the area.
(j) Conditions for taxpayers claiming both the point 45V borrowing from the bank plus the part forty five borrowing from the bank or even the area 45U borrowing. In the case of a taxpayer who supplies energy in which often brand new area 45 otherwise area 45U credit is claimed and brand new taxpayer otherwise a related individual uses eg energy to manufacture hydrogen for which the fresh new section 45V credit is considered, the newest verification statement might also want to incorporate attestations the licensed verifier performed a verification adequate to determine one to-
(1) New electricity familiar with generate eg hydrogen was delivered in the associated business where a part 45 otherwise section 45U borrowing from the bank is claimed;
(2) The brand new considering quantity of strength (in kilowatt era) used to develop particularly hydrogen on related hydrogen creation facility is fairly assured to be exact; and
(3) The latest strength by which a part forty-five otherwise 45U borrowing are advertised was portrayed from the EACs which can be retired in connection with the production of such hydrogen.
Shortly after , Business X was altered in order to make qualified clean hydrogen, and all sorts of wide variety paid back or obtain in terms of including modifications was in fact securely chargeable into the taxpayer’s investment take into account Business X
(1) The brand new due date, and additionally extensions, of your Federal tax return or pointers come back into taxable year when the brand new hydrogen undergoing confirmation is delivered; or