SECTION 1. PURPOSE
Internal Revenue Bulletin 2024-26 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice publishes the inflation adjustment factors and applicable amounts for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) for calendar years 2023 and 2024. The inflation adjustment factor and applicable amount are used to determine the amount of the credit under § 45V(a) of the Code.
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