step one. Amount of Borrowing from the bank
For purposes of part 38 of your own Password, area 45V(a) provides your clean hydrogen design borrowing from the bank for any nonexempt 12 months are an expense equivalent to this product regarding (i) the latest kilograms regarding qualified brush hydrogen produced by the fresh new taxpayer during such as nonexempt 12 months on an experienced brush hydrogen design studio through the the latest 10-12 months months delivery to the date for example studio is actually to start with placed in-service, and (ii) brand new relevant count given that computed significantly less than point 45V(b) with regards to such as for example hydrogen.
Section 45V(b)(1) will bring you to definitely, for purposes of part 45V(a)(2), the fresh new appropriate number are an amount equivalent to this new appropriate percentage out-of $0.60. In case the count therefore determined is not a simultaneous from 0.1 cent, following such as for instance number try round towards nearby numerous from 0.step 1 penny.
Or no matter since increased not as much as part 45V(b)(3) isnt a multiple regarding 0
Area 45V(b)(2) provides one to, having purposes of section 45V(b)(1), the applicable fee is decided according to research by the lifecycle greenhouse fuel emissions (lifecycle GHG pollutants) rates of your own way to build any qualified brush hydrogen given that follows: (i) in the event your lifecycle GHG pollutants price is not greater than 4 kilograms regarding carbon dioxide comparable (CO2e) for each kilogram out-of hydrogen, and not less than dos.5 kilograms off CO2e for every kg off hydrogen, then relevant percentage is actually 20 percent; (ii) should your lifecycle GHG pollutants rate was lower than 2.5 kilograms of CO2e per kilogram of hydrogen, and never below step 1.5 kilograms off CO2e for each kilogram away from hydrogen, then your relevant percentage was 25 percent; (iii) in the event the lifecycle GHG pollutants price are less than 1.5 kilograms off CO2e per kilogram regarding hydrogen, and not lower than 0.forty five kilograms away from CO2e for each and every kg of Start Printed Web page 89221 hydrogen, then your appropriate commission is actually 33.cuatro percent; and (iv) in case your lifecycle GHG emissions speed is actually less than 0.forty five kilograms out-of CO2e for each kilogram away from hydrogen, then your applicable payment was 100 per cent. Pokračovat ve čtení „Section 45V will bring a taxation borrowing toward production of accredited brush hydrogen“