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136 STAT. 1937 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(1) LIFECYCLE GREENHOUSE GAS EMISSIONS.— ‘‘(A) IN GENERAL.—Subject to subparagraph (B), the term ‘lifecycle greenhouse gas emissions’ has the same meaning given such term under subparagraph (H) of sec- tion 211(o)(1) of the Clean Air Act (42 U.S.C. 7545(o)(1)), as in effect on the date of enactment of this section. ‘‘(B) GREET MODEL.—The term ‘lifecycle greenhouse gas emissions’ shall only include emissions through the point of production (well-to-gate), as determined under the most recent Greenhouse gases, Regulated Emissions, and Energy use in Transportation model (commonly referred to as the ‘GREET model’) developed by Argonne National Laboratory, or a successor model (as determined by the Secretary). ‘‘(2) QUALIFIED CLEAN HYDROGEN.— ‘‘(A) IN GENERAL.—The term ‘qualified clean hydrogen’ means hydrogen which is produced through a process that results in a lifecycle greenhouse gas emissions rate of not greater than 4 kilograms of CO2e per kilogram of hydrogen. ‘‘(B) ADDITIONAL REQUIREMENTS.—Such term shall not include any hydrogen unless— ‘‘(i) such hydrogen is produced— ‘‘(I) in the United States (as defined in section 638(1)) or a possession of the United States (as defined in section 638(2)), ‘‘(II) in the ordinary course of a trade or busi- ness of the taxpayer, and ‘‘(III) for sale or use, and ‘‘(ii) the production and sale or use of such hydrogen is verified by an unrelated party. ‘‘(C) PROVISIONAL EMISSIONS RATE.—In the case of any hydrogen for which a lifecycle greenhouse gas emissions rate has not been determined for purposes of this section, a taxpayer producing such hydrogen may file a petition with the Secretary for determination of the lifecycle green- house gas emissions rate with respect to such hydrogen. ‘‘(3) QUALIFIED CLEAN HYDROGEN PRODUCTION FACILITY.— The term ‘qualified clean hydrogen production facility’ means a facility— ‘‘(A) owned by the taxpayer, ‘‘(B) which produces qualified clean hydrogen, and ‘‘(C) the construction of which begins before January 1, 2033. ‘‘(d) SPECIAL RULES.— ‘‘(1) TREATMENT OF FACILITIES OWNED BY MORE THAN 1 TAXPAYER.—Rules similar to the rules section 45(e)(3) shall apply for purposes of this section. ‘‘(2) COORDINATION WITH CREDIT FOR CARBON OXIDE SEQUES- TRATION.—No credit shall be allowed under this section with respect to any qualified clean hydrogen produced at a facility which includes carbon capture equipment for which a credit is allowed to any taxpayer under section 45Q for the taxable year or any prior taxable year. ‘‘(e) INCREASED CREDIT AMOUNT FOR QUALIFIED CLEAN HYDROGEN PRODUCTION FACILITIES.— ‘‘(1) IN GENERAL.—In the case of any qualified clean hydrogen production facility which satisfies the requirements Applicability. Effective date. Determination. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00121 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw