Section 127.48

Subsection 127.48(1)

Eligible Pathway

Administrative Policy

26 May 2025 External T.I. 2025-1056481E5 - Clean Hydrogen ITC: Electrolysis of Water

Whether a project, which used the chlor-alkali process or the chlorate process to produce inter alia hydrogen, constituted a qualified clean...

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Words and Phrases
electrolysis of water
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning technical meaning of a technical term to be applied 88

Operating Year

Administrative Policy

24 June 2025 External T.I. 2025-1063501E5 - Clean Hydrogen ITC - Operating Year

The concept of an “operating year” is defined to “disregard … any period during which the project is not operating”, so that, for...

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