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136 STAT. 1940 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(13) SPECIAL RULE FOR ELECTRICITY USED AT A QUALIFIED CLEAN HYDROGEN PRODUCTION FACILITY.—Electricity produced by the taxpayer shall be treated as sold by such taxpayer to an unrelated person during the taxable year if— ‘‘(A) such electricity is used during such taxable year by the taxpayer or a person related to the taxpayer at a qualified clean hydrogen production facility (as defined in section 45V(c)(3)) to produce qualified clean hydrogen (as defined in section 45V(c)(2)), and ‘‘(B) such use and production is verified (in such form or manner as the Secretary may prescribe) by an unrelated third party.’’. (2) SIMILAR RULE FOR ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.—Subsection (c)(2) of section 45U, as added by section 13105 of this Act, is amended by striking ‘‘and (5)’’ and inserting ‘‘(5), and (13)’’. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to electricity produced after December 31, 2022. (c) ELECTION TO TREAT CLEAN HYDROGEN PRODUCTION FACILI- TIES AS ENERGY PROPERTY.— (1) IN GENERAL.—Section 48(a), as amended by the pre- ceding provisions of this Act, is amended— (A) by redesignating paragraph (15) as paragraph (16), and (B) by inserting after paragraph (14) the following new paragraph: ‘‘(15) ELECTION TO TREAT CLEAN HYDROGEN PRODUCTION FACILITIES AS ENERGY PROPERTY.— ‘‘(A) IN GENERAL.—In the case of any qualified property (as defined in paragraph (5)(D)) which is part of a specified clean hydrogen production facility— ‘‘(i) such property shall be treated as energy prop- erty for purposes of this section, and ‘‘(ii) the energy percentage with respect to such property is— ‘‘(I) in the case of a facility which is designed and reasonably expected to produce qualified clean hydrogen which is described in a subparagraph (A) of section 45V(b)(2), 1.2 percent, ‘‘(II) in the case of a facility which is designed and reasonably expected to produce qualified clean hydrogen which is described in a subparagraph (B) of such section, 1.5 percent, ‘‘(III) in the case of a facility which is designed and reasonably expected to produce qualified clean hydrogen which is described in a subparagraph (C) of such section, 2 percent, and ‘‘(IV) in the case of a facility which is designed and reasonably expected to produce qualified clean hydrogen which is described in subparagraph (D) of such section, 6 percent. ‘‘(B) DENIAL OF PRODUCTION CREDIT.—No credit shall be allowed under section 45V or section 45Q for any taxable year with respect to any specified clean hydrogen produc- tion facility or any carbon capture equipment included at such facility. 26 USC 45 note. 26 USC 45U. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00124 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw