Details of Public Law 119-21, section 70511 , One Big Beautiful Bill Act

IRC section 45V allows the clean hydrogen credit for qualified clean hydrogen produced at a qualified clean hydrogen production facility during the 10-year period beginning on the date the facility is originally placed in service.

The provision modifies the definition of “qualified clean hydrogen production facility” to mean a facility where the construction begins before January 1, 2028.

California does not conform to the clean hydrogen production credit. As a result, California does not conform to the changes made by this provision.