As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress created a tax credit for clean hydrogen production (Internal Revenue Code section 45V). The amount of the tax credit is determined, in part, by the lifecycle greenhouse gas emissions rate of the hydrogen producer's production process. The U.S. Department of the Treasury (Treasury) issued a Notice of Proposed Rulemaking (NPRM) on Dec. 26, 2023 (88 FR 89220) on how to claim the tax credit1 and final regulations for public inspection on Jan. 4, 2026.2
Hydrogen producers seeking to claim the tax credit must determine the lifecycle greenhouse gas emissions rate of their hydrogen production process using the Greenhouse gases, Regulated Emissions, and Energy use in Technologies (GREET) model established for section 45V, which is 45VH2-GREET3, or by petitioning the Secretary of the Treasury for a provisional emissions rate (PER). The 45V Emissions Value Request Process is the process for hydrogen producers to obtain an emissions value from DOE, which they may then utilize to petition Treasury for a PER. DOE published a Federal Register Notice (FRN) announcing the opening of the Emissions Value Request Process on Oct. 4, 2024 (89 FR 80898).
As stated in the final rule, DOE is providing applicants guidance and procedures for requesting and obtaining an emissions value from DOE. Additionally, DOE is declining to review applications that are not responsive, including those applications that use a hydrogen production technology and feedstock already in 45VH2-GREET or applications that are incomplete.
The final rule additionally provides that applicants may only request an emissions value after having completed a front-end engineering and design (FEED) study or similar indication of project maturity, as determined by DOE, such as project specification and cost estimation sufficient to inform a final funding decision. DOE has determined, at this time, that only a FEED study completed based on an Association for the Advancement of Cost Engineering (AACE) Class 3 Cost Estimate sufficiently indicates the commercial project maturity necessary for robust emissions analysis. If DOE determines that other indicators of market maturity (other than a Class 3 FEED study) are viable, DOE will update the procedures described on this website accordingly.
At this time, to request an emissions value from DOE for a given hydrogen production facility, stakeholders must first complete a FEED study of the facility based on an AACE Class 3 Cost Estimate. Stakeholders must then follow the Emissions Value Request Application Instructions to submit to DOE all material requested, including:
- Specific sections of the FEED study
- A completed Emissions Value Request Form
- Optional additional information that may be beneficial in completing lifecycle analysis of the hydrogen production pathway described in the Form and FEED study.
In order to submit this material to DOE, applicants must first send an email to 45VEmissionsRequest@ee.doe.gov stating their intent to submit an Emissions Value Request Application to DOE, as well as the name of their organization, with the subject line "Intent to Submit Emissions Value Request Application." DOE will then send the applicant an email with a link to a secure folder where the applicant must upload the Emissions Value Request Package. If DOE has any follow-up questions regarding the material submitted, DOE will contact the email address provided in the Emissions Value Request Form.
Applicants should not include trade secrets or business-sensitive, proprietary, or otherwise confidential information in their application unless such information is necessary to meet the requirements listed above. If an application includes trade secrets or business-sensitive, proprietary, or otherwise confidential information, it is furnished to the federal government in confidence with the understanding that the information shall be used or disclosed by the DOE only for evaluation of the application and to the IRS for tax compliance purposes. Additionally, the information provided to DOE for the emissions value analysis may inform updates to 45VH2-GREET. Information disclosed in 45VH2-GREET updates will be restricted to that which has been gained through other sources or anonymized information gathered through review of applications, and will not include any business-sensitive, proprietary, or otherwise confidential information that can be traced to a particular technology or company.
Confidential business information, that is properly marked and identified, will be withheld from public disclosure to the extent permitted by law, including the Freedom of Information Act. Without assuming any liability for inadvertent disclosure, DOE's Office of Energy Efficiency and Renewable Energy will seek to limit disclosure of such information to its employees and to outside reviewers when necessary for review of the application, to the IRS, or as otherwise authorized by law. This restriction does not limit the federal government's right to use the information if it is obtained from another source. Information submitted to DOE will be handled according to 10 CFR 1004.11.
If an applicant chooses to submit trade secrets or business-sensitive, proprietary, or otherwise confidential information, the applicant must provide two copies of the submission (e.g., FEED Study Content, Emissions Value Request Form). The first copy should be marked "non-confidential," with the information believed to be confidential deleted. The second copy should be marked "confidential." For any questions related to submitting information to the Emissions Value Request Process, please contact 45VEmissionsRequest@ee.doe.gov. DOE will only respond to questions regarding the process itself, as it is able. Questions about the section 45V tax credit and eligibility for the tax credit should be directed to the IRS. DOE will not respond to questions about the section 45V tax credit or eligibility for the tax credit.
Privacy Act Notice
As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress enacted Internal Revenue Code section 45V, creating a tax credit for clean hydrogen production. The amount of the credit is determined, in part, by the lifecycle greenhouse gas emissions rate of the hydrogen production process. Treasury issued a notice of proposed rulemaking on how to claim the credit on Dec. 26, 2023. Hydrogen producers wishing to claim the tax credit must obtain the emissions rate of their hydrogen production process using the GREET model established for section 45V, which is 45VH2-GREET, or by petitioning the Secretary of the Treasury for a PER. Hydrogen producers whose lifecycle greenhouse gas emissions rate cannot be determined under the 45VH2-GREET model may apply to DOE for an emissions value. Hydrogen producers may use this emissions value to file a petition with the Secretary of the Treasury for a PER. DOE's authority to collect information from hydrogen producers requesting an emissions value arises under section 45V.
Requests for an emissions value and related information are owned by DOE. This information may be shared with or disclosed to various parties, including: (1) DOE's employees and contractors for purposes of review and assessment of an emissions value by the DOE and updates to the GREET model; and (2) Treasury and IRS personnel for their use in corroborating the emissions value in a PER petition. For a full accounting of routine uses and other information pertaining to the DOE's management of records for this program, see DOE SORN DOE-82, Grant and Contract Records for Research Projects, Science Education, and Related Activities, published at 74 Fed. Reg. 994 (Jan. 9, 2009).
Hydrogen producers whose hydrogen production feedstock or technology pathway are not included in the 45VH2-GREET model are not required to request an emissions value from DOE, but an emissions value is necessary for such producers to claim a section 45V tax credit. Failure to provide complete information may delay or prevent review of a request for an emissions value. Providing false or misleading information may subject the provider to penalties.
Paperwork Reduction Act Burden Disclosure Statement
An agency may not conduct or sponsor, and persons are not required to respond to, a collection of information that is subject to the Paperwork Reduction Act unless the collection displays a valid OMB Control Number. The OMB Control Number for this collection of information is 1910-5208.
The time needed to complete and submit a request will vary depending on individual circumstances. The estimated average time is 40 hours, including the time for reviewing instructions, gathering and entering the data needed, and submitting the request.
Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Office of the Chief Information Officer, Enterprise Policy Development & Implementation Office, IM-22, Information Collection Management Program (OMB Control Number 1910-5208), U.S. Department of Energy, 1000 Independence Ave., SW, Washington, DC 20585; and to the Office of Management and Budget (OMB), OIRA, Paperwork Reduction Project (OMB Control Number 1910-5208), Washington, DC 20503.