Notice 2022-58, page 483.
Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as
the Inflation Reduction Act of 2022 (IRA), this notice requests comments related to the clean hydrogen and clean fuel provisions under §§ 45V and 45Z of the Internal Revenue Code. Comments received in response to this notice will help to inform development of guidance implementing §§ 45V and 45Z.
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