qualified clean hydrogen
(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 business 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 greenhouse gas emissions rate with respect to such hydrogen.