Area 45V will bring a tax borrowing from the bank into production of accredited clean hydrogen 1. Amount of Credit To possess reason for part 38 of Code, area 45V(a) will bring that clean hydrogen manufacturing credit for taxable 12 months are a price equal to the item regarding (i) the kilograms off licensed brush hydrogen developed by brand new taxpayer while in the such taxable 12 months at a qualified brush hydrogen design facility during the new ten-seasons period birth for the big date such facility was to start with put in service, and (ii) this new applicable number because the calculated significantly less than part 45V(b) when it comes to such as hydrogen.