国际清洁运输理事会：2025年通货膨胀削减法案第45V节最终法规的清洁氢生产税收抵免报告（英文版）

The U.S. Department of the Treasury and the Internal Revenue Service released final regulations in January 2025 for the Clean Hydrogen Production Tax Credit under Section 45V of the Internal Revenue Code.1 The Inflation Reduction Act of 2022, which established the Section 45V tax credits, requires that hydrogen be produced with life-cycle greenhouse gas (GHG) emissions, measured in terms of CO2-equivalent (CO2e), not greater than 4 kg for each 1 kg of hydrogen to receive the credits. Credit v