The IRS published Notice 2022-58 on November 2, 2022, calling for public comments on 45V and 45Z tax credits for clean hydrogen and clean fuel production pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169, 136 Stat. 2003 (August 16, 2022)) ("IRA") to be filed by December 3, 2022. Over 190 letters were filed in response. These letters contained specific comments and questions which will be available for use by the Treasury and IRS in anticipation of guidance on implementing the IRA provisions relating to Sections 45V and 45Z of the Internal Revenue Code.
Baker Botts has prepared this finding tool below that organizes the letters alphabetically by commenter name and lists the topics addressed in each letter. We reviewed each letter that was filed to develop our summary of the topics covered by that letter. Recognizing that browsing through the comments on Regulations.gov to find the letters of interest is very cumbersome, this is our contribution to facilitating development of the needed guidance on these new provisions. With this table, although you cannot do a word search through the text of all the letters, you can search for the letters we have indicated cover a topic of interest (for example, use Control + f to find all letters commenting on "verification"). We hope you will find this tool useful.
|
Commenter Name |
Signed By |
Topic |
Comment Document |
|
3Degrees Group Inc |
Maya Kelty, Senior Director |
45V ; pro-book-and-claim; REC tracking systems; quarterly granularity of REC tracking; regionality of geographic eligibility |
|
|
Aaron Bergman/Resources for the Future |
Aaron Bergman |
Determining lifecycle GHG emissions from Electricity Consumption |
Aaron Bergman/Resources for the Future Comments
(1) |
|
Advanced Biofuels Association (ABFA) |
Michael McAdams, President |
Endorses GREET; broad view of produced "in the United States" |
|
|
Advance Energy Economy (AEE) |
Ryan Gallentine, |
45W; 30C |
|
|
American Fuel & Petrochemical Manufacturers Association (AFPM) |
Conner Brace, Senior Manager, Government Relations |
Definition of "facility" for 45V as independent clean hydrogen production train and, for 45Z, portion of refinery that produces qualifying fuel; determination of well-to-gate emissions; allocation to co-product depends on use of co-product; credit for part-year production; alignment with DOE CHPS; provisional emissions rates; pro-book-and-claim; 45Z:include sales to marketer/traders; off-highway applications; credits for negative emissions |
American Fuel & Petrochemical
Manufacturers |
|
Air Company |
Natalia Sharova, Manager |
SAF - coordination of 45Z and 45Q; coordination of 45Q and 45V in the case of direct air capture; third-party verification; annual granularity of time matching; hydrogen carriers (methanol) for 48E; producer-specific GHG rates for 45Z; |
|
|
Air Liquide |
Dave Edwards, Director |
45V: alignment with DOE CHPS; include avoided methane emissions in GHG assessment; include RECs in GHG emission evaluation; hydrogen purity; include liquefaction in GHG evaluation; allocation to co-products on an energy basis; credit for part-year production; minimum monthly time matching for granularity; |
|
|
Air Products & Chemicals Inc. |
Eric Guter, VP |
45V: alignment with DOE CHPS; exclude post-hydrogen production processes such as liquefaction; clarify that cracking of ammonia is production for 45V; elective co-product allocation; credit for part-year production; establish default GHG emissions rates; provisional emissions rates; pro-book-and-claim; 45(d)(4)(B)(ii) should have no minimum dollar threshold for capitalized expenses; 45V(d)(4) placement in service prevents 45V(d)(2) disallowance; coordination of 45Z and 45V |
|
|
Airlines for America (A4A) |
Tim Pohle |
Endorses GREET model; certification of SAF; |
|
|
Airports Council Int'l |
Melinda Pagliarello |
Signatory to SAF BTC Coalition letter |
|
|
Alder Fuels |
Nancy Young, Chief Sustainability Officer |
Endorses GREET for SAF |
|
|
Alternative Fuels & Chemicals Coalition |
Rina Singh, Exec VP |
45V: pro-book-and-claim for RECs from RNG or other renewable fuel sources |
|
|
American Chemistry Council |
Kimberly White |
GREET alternatives; technologies and accounting systems should be performance based; coordination of 45V and 45Q; modifications needed to move to higher tier of 45V credits; provisional rates; clarify "suitable for use as a fuel in highway vehicles" |
|
|
American Clean Power Association |
Gene Grace, General Counsel |
Acquired renewable power reduces GHGs; international sale or use; endorses DOE's CHPS; allocation to co-products through system expansion; verification methods; supports book-and-claim, discusses methods; losses on sales of; ITC for types of energy storage; storage as a "use" of hydrogen; direct pay election by transferee; components of a clean hydrogen facility; hydrogen storage |
|
|
American Council on Renewable Energy (ACORE) |
48 ITC for 45V hydrogen facilities under 48(a)(15); endorses bundled RECs; hourly matching too granular; |
||
|
American Gas Association |
Allison Cunningham |
Circumstances when 45Q and 45V at same facility; 45Z should incentivize non-transportation use |
|
|
American Lung Association |
Only green hydrogen, not blue hydrogen should be considered clean hydrogen |
||
|
American Soybean Association |
Brad Doyle, President |
45Z; endorses GREET model over CORSIA |
|
|
Amp Americas |
Ethan Hendricks, SVP |
Dairy waste RNG; 45Z - broad interpretation of "suitable for use as a fuel in a highway vehicle"; tables of annual emissions rates using GREET need; facility-specific GHG determinations needed; pro-book-and-claim; gallon equivalent; requests express inclusion of biogas from livestock into power within 45Z(d)(4)qualified facilities; 45Z and other allowed credits; - |
|
|
Anew Climate, LLC |
Mihaly Wekler, VP |
Pro-book-and-claim; displacement method of allocation to co-products; credits for part year production; third-party verification; monthly granularity of time matching; provisional emissions rates; 45Z-SAF- GREET over CORSIA; negative CI score credits |
|
|
Anonymous |
Anonymous |
Electrolyzer power should be local and hourly matched |
|
|
Anonymous |
Question as to availability of 45V for certain process |
||
|
Anonymous |
Question regarding both 45E and 45V |
||
|
Antora Energy |
Justin Briggs |
Alternating between 45Z and 45Q in different years; RECs with hourly matched certification; no additionality requirement; provisional pathway petitions; negative emission results; volumetric gallon basis; coordinating 45Z and 45Q when fuel is used to produce another transportation fuel |
|
|
Apex Clean Energy |
Mark Goodwin, President |
45V: alignment with DOE CHPS; pro-book-and-claim; annual time matching for granularity; clarify sale or use internationally is permitted |
|
|
API - American Petroleum Institute |
Aindriu Colgan, Director |
45V: well-to-gate; allocation to co-products; verification; alignment with DOE CHPS; provisional rates; recordkeeping; pro-book-and-claim; coordination with 45Q; availability of both in certain circumstances; definition of "facility" ; 45Z definition of "transportation fuel" ; SAF emissions methodology; gallon equivalent; |
|
|
Archer Daniels Midland Company |
Alix Dowling, VP Global Tax |
45Z: GREET is similar to CORSIA; SAF GHG rate method should be taxpayer-specific; coordination and availability of both 45Z and 45Q and other credits in certain circumstances |
|
|
Arkema Inc. |
Endorses American Chemistry Council comments |
||
|
Attorneys General of Massachusetts, 11 other states and the California Air Resources Board |
Numerous |
Environmental justice; blue hydrogen might not qualify for 45V |
Attorneys General of Massachusetts, |
|
Australian Government |
Encourages emissions accounting methodology to be aligned with the International Partnership for Hydrogen and Fuel Cells in the Economy (IPHE) |
||
|
Bakken Energy |
Chris Tillotson |
Endorses DOE CHPS; recognize RSG and avoided emissions; coordination of 45V and 45Q where facility previously claimed 45Q |
|
|
Bank of America |
James Carlisle |
No view on book-and-claim; recapture of 45V when recapture of 45Q; 48(a)(15) qualified property of a hydrogen facility |
|
|
Bayer Crop Science |
Leonardo Bastos, SVP |
45Z: acknowledge sustainable agricultural practices in application of GREET model |
|
|
BayoTech, Inc. |
45V: GREET model with RNG as feedstock; credit for parti-year production; pro-book-and-claim; verification; daily granularity of time matching; alignment with DOE CPHS; provisional emissions rates; |
||
|
Business Council for Sustainable Energy (BCSE) |
Lisa Jacobson, President |
45V: supports well-to-gate approach; supports alignment with DOE CHPS; pro-book-and-claim using RECS, PPAs and environmental attributes |
|
|
Bonneville Environmental Foundation (BEF) |
Evan Ramsey, Sr. Director |
45V: credit for part-year production; annual granularity of time matching; book-and-claim considerations |
|
|
Biofine Developments Northeast Inc. |
Michael Cassata |
45Z definition of "transportation fuel" |
|
|
Biomass Power Association |
Carrie Annand, Executive Director |
Consistent with DOE CHPS; allocation to co-products analogous to EPA's RFS; pro-book-and-claim; provisional rates petitions; 45Z definition of "transportation fuel"; required "use" of fuel |
|
|
Bloom Energy Corporation |
Shawn Soderberg, EVP |
45V - energy inputs should use eGRIDs for carbon intensity of regional grids; annual granularity of matching; alignment with DOE CHPS; third-party verification; pro-book-and-claim; |
|
|
BP |
Downey Magallanes, Head of Policy Advocacy |
45V: allocation to co-products; verification; annual granularity of time matching; provisional emissions rates; pro-book-and-claim; coordination with 45Q; 45Z: GREET model for SAF; gallon equivalents; negative emissions rates; coordination of 45Q, 45V and 45Z; definition of "transportation fuel"; |
|
|
Breakthrough Energy |
45V: GHG emissions methodology should ensure additionality, geographical matching and temporal matching; both 45V and 45Q for independent facilities; 45Z: GREET should be a qualifying GHG emission accounting method; provisional emission rates |
||
|
Carbon Direct |
Jonathan Goldberg, CEO |
45V -GHG emissions for blue hydrogen and turquoise hydrogen should include upstream methane leakage; allocation to co-products using market-based approach; credit for part-year production; granularity of time-matching by hour; monitoring for hydrogen leakage; 45Z - endorses CORSIA for SAF; provisional rates; |
|
|
Celanese Corporation |
Ronnie Berry, VP Global Tax |
Pro-book-and-claim; both 45V and 45Q at certain facilities |
|
|
Center for Resource Solutions |
Lucas Grimes, Manager, Policy |
Pro-book-and-claim, indirect book accounting, purchases of REC and PPAs to determine hydrogen production GHG emissions; renewable fuel certificates should be required proof that SMR hydrogen is produced with RNG; granularity of time matching depends on use case; |
|
|
Chesapeake Utilities Corporation |
45V: flexibility in definition of "qualified clean hydrogen; negative emissions from RNG; credit for part-year production; "transportation fuel" |
||
|
Clean Air Task Force |
Emily Kent, US Director |
45V: Global warming potential ("GWP") should be used to define clean hydrogen; method of allocation to co-products dependent upon ratio of co-products to products; credits for part-year production; hourly granularity of input matching; alignment with DOE CHPS; provisional emissions rates; pro-book-and-claim but only for emissions from grid-connected electrolyzer; endorses additionality, geography matching and temporal matching in tracking; both 45Q and 45V in certain circumstances; 45Z: SAF - CORSIA should not be sole method |
|
|
Clean Energy Buyers Association |
Priya Barua |
Supports hourly timestamped energy inputs for hydrogen production to support development of tradeable energy attribute certificates |
|
| Clean Energy Buyers Institute | Priya Banua, Director | Require energy attribute certificates to verify carbon-free energy; hourly time-stamped energy attribute certificates | Clean Energy Buyers Institute Comments |
|
Clean Energy Fuels Corp |
Robert Vreeland, CFO |
Availability of 45Z when 48 has been claimed; definition of "highway" vehicles; consider avoidance of methane emissions as part of lifecycle analysis; |
|
|
Clean Fuels Alliance America |
Kurt Kovarik, VP |
45Z: use of GREET model for SAF; provisional emissions rates; use for non-transportation purposes; |
|
|
Clear Path |
Natalie Houghtalen, Policy Advisor |
45V: well-to-gate without post-production inputs; allocation to co-products on energy basis or economic value basis; credit for part-year production; hourly time matching granularity; third-party verification; minimal use of indirect book accounting factors; hourly temporal matching and geographic proximity; availability of both 45V and 45Q at a single location |
|
|
CNX Resources Corporation |
Douglas Papa, VP Tax |
Endorses GREET model; allocation to co-products by system expansion; alignment with DOE CHPS; provisional emissions rates; coordination of 45V and 45Q for unrelated process trains; 45Z - GREET model should be allowed; |
|
| Coalition for Renewable Natural Gas | Johannes Escudero | Pathways involving RNG should include upstream avoided emissions from biomass and landfill gas; pro-book-and-claim including renewable thermal credits (RTCs); coordination of 45V, 45Z and 45Q ; recordkeeping; provisional rates; 45Z: unrelated persons; sale at retail; use of GREET model for SAF; "use as a fuel in a highway vehicle"; | |
|
Colorado Energy Office |
Will Toor |
Unbundled RECs vs. bundled RECS in GHG accounting |
|
|
Constellation Energy |
Daniel Eggers, EVP & CFO |
45V; electrolysis with nuclear power; temporal matching; previous placed in service date; GHG emissions rate good until change in operations; definition of "facility" to coordinate with other credits; alignment with DOE CHPS |
|
|
Covanta Energy LLC |
Michael Van Brunt |
Landfill gas GHG for 45V; pro-book-and-claim |
|
|
Cummins Inc. |
Cathy Choi, Executive Director |
45V: lifecycle GHG determination; credit for part-year production; alignment with DOE CHPS; pro-book-and-claim |
|
|
Dimeta |
Dimethyl Ether (DME); system expansion disfavored in allocating emissions to co-products; provisional emissions rates; pro-book-and-claim; 45Z: endorses credit for producers of fuels used in transport or heating or industrial sectors; encourages extending 45Z beyond 2027 |
||
|
Donald Crocker |
Donald Crocker |
Scientific comments regarding impact of hydrogen economy on greenhouse effect |
|
|
Dow Inc. |
Daniel Womack, Senior Policy Director |
System expansion method for allocation to by-products; pro-book-and-claim, regionality of matching; coordination of 45Q and 45V when different process streams |
|
|
Earthjustice and Sierra Club |
Numerous |
45V: calls for rigorous carbon accounting; endorses DOE CHPS; energy sources should have additionality; REC retirement; hourly granularity of time matching; disallow use of unbundled RECs; anti-book-and-claim; |
|
|
Edison Electric Institute |
Richard McMahon, Senior VP |
Determination of lifecycle GHG; definition of "facility"; coordination of 45V and 45Q; |
|
| EDF Renewables, Inc. | Norman Bay, Willkie Farr & Gallagher | 45V: Electrolyzer CI score should be determined by REC retirements with regionality and time matching; anti-requirement of additionality or PPAs or VPPAs; | EDF Renewables, Inc. Comments |
|
EDPR North America |
Amy Carl |
Definition of "qualified clean hydrogen"; well-to-gate; tracing of part-year production; application of GREET model; additionality; time matching; alignment with DOE CHPS; recordkeeping; verification; book-and-claim support; |
|
|
Electric Hydrogen Co. |
Beth Deane, Chief Legal Officer |
45V; pro-book-and-claim with restrictions; hourly matching; geographic matching; additionality; fugitive emissions |
|
|
Electrochaea Corporation |
Allocation to co-product; annual matching of energy inputs; align with DOE CHPS; pro-book-and-claim; both 45Q and 45V when multiple process trains |
||
|
Embassy of Brazil in Washington, D.C. |
General comments regarding 45Z as obstacle for Brazilian exports of clean hydrogen and consistency with WTO agreements |
||
|
Enel North America, Inc. |
Ryan Prescott, Head of Development |
45V: Additionality principle is necessary; hourly granularity of time matching; |
|
|
Energy Innovation |
Dan Esposito, Senior Policy Analyst |
45V: tie electrolyzer operations to emissons accounting; use electricity-based accounting scheme in the interim; avoid loose standards; additionality; |
|
|
EnergyTag |
Killian Daly |
Granular certificates should be required to demonstrate clean power to electrolyzers |
|
|
Environment America |
Friends of the Earth, R Street Institute, Taxpayers for Common Sense and US PIRG |
Credits subsidizing ethanol may increase GHG emissions; facilities using biomass sources should not be considered carbon neutral |
|
|
Environmental and Energy Study Institute |
Daniel Bresette, Executive Director |
45Z; need for GREET-modeled scores |
|
|
Environmental Defense Fund |
45V: well-to-gate, upstream and downstream emissions; end uses in GREET; methane emissions in GREET; hourly granularity of time matching ; recordkeeping; deny double benefit with 45Q; 45Z: SAF methodology should ensure food feedstocks do not contribute to loss of natural habitats; endorse CORSIA |
||
|
Eversheds Sutherland on behalf of Louis Dreyfus company LLC |
45Z: application of GREET model; coordination of 45Z and 45Q |
Eversheds Sutherland on behalf of |
|
|
Farmer's Business Network |
Steele Lorenz, Head of Sustainable Business |
Farm-level carbon accounting policy needed, implementing CI scoring based on fertilizer, pesticides and fuel usage; |
|
|
Fidelis New Energy LCC |
45V: alignment with DOE CHPS; allocation to co-products on a lower heating value basis with system expansion; credits for part-year production; verification of inputs similar to LCFS; granularity of time matching should be hourly; provisional emissions rates; anti-book-and-claim; both 45Q and 45V for certain facilities; 45Z: "unrelated person" should be defined by 267; definition of "trade or business"; flexible standard for sales "at retail"; GREET standard for SAF; |
||
|
Fortescue Future Industries |
Andrew Veasey, CEO |
45V: well-to-gate; use of RECs; allocation to co-products; alignment with DOE CHPS; provisional emissions rates; recordkeeping; coordination allowing both 48C and 45V |
|
|
Friends of the earth |
Numerous organizations |
Anti-use of renewables to support hydrogen production; no unbundled REC usage; anti- reduction of CI score for biomass feedstock |
|
|
Friends of the Earth |
Numerous |
45V: only renewably produced hydrogen should receive credit |
|
|
Fuel Cell and Hydrogen Association |
Frank Wolak, President |
Definition of "qualified clean hydrogen"; definition of "qualified clean hydrogen production facility"; any reasonable method allocation of emissions to co-products; GREET analysis - supports DOE's CHPS; certification by qualified engineers; circumstances when both 45Q and 45V should be available; pro-book-and-claim |
|
|
Fuel Cell Energy, Inc. |
Jason Few |
Requests guidance for existing facility claiming 48 ITC to modify to be eligible for 45V |
|
|
GE Vernova |
Scott Strazik, CEO |
45V: definition of "qualified facility" should be narrow covering only property necessary for production of hydrogen and not upstream inputs; energy inputs need not be co-located; no additionality requirement - repowered facilities eligible; credit for part-year production; granularity of time matching should be flexible; coordination with 45Q; eligibility for both in certain circumstances; 48(a)(15) application of prevailing wage requirement; |
|
|
Generate Capital |
William Caesar, President Upcycle |
45Z downstream uses do not affect credit; gallon equivalent; emissions rate calculation |
|
|
Gevo |
Lindsay Fitzgerald, VP Govt Relations |
Endorses GREET model for 45Z for SAF over CORSIA; endorses annual certification; endorses book-and-claim/RECs; requests confirmation of negative GHG for credit rates above $1.75/gallon; annual election between 45Z and 45Q |
|
|
Global Clean Energy Holdings |
Amanda DeRosier, VP |
Renewable diesel; coordination of 45Z with 45Q and 45V |
|
|
Great Plains Institute for Sustainable Development |
Brendan Jordan, VP |
45Z: granular approach including dynamic emissions factors for farm-level emissions |
|
|
Green Hydrogen Coalition |
Nicholas Connell, Policy Director |
45V: well-to-gate; endorses IPHE methodology; alignment with DOE CHPS; pro-book-and-claim with mass balancing; |
|
|
Green Peak Resources |
Quinn Laws, CFO |
45V: need for standardized third-party verification process; pro-book-and-claim; need for lifecycle GHG emission rates for feedstock natural gas |
|
|
Green Plains Inc. |
45Z: GREET model; coordination of 45Z and 45Q |
||
|
Growth Energy |
Chris Bliley, Senior VP |
Endorses GREET; provisional rate petitions; annual election between 45Q and 45Z; rounding practices for emissions rates; gallon equivalence; |
|
|
GTI Energy |
Derek Wissmuller |
RECs should be allowed; DOE CHPS is murky; technical questions regarding GREET and CHPS |
|
|
H Cycle, LLC |
Robert Morgan CEO |
Application of GREET to fuels derived from waste biomass; coordination of 45Q and 45V for BECCS; pro-book-and-claim; |
|
|
Hgen, Inc. |
45V - energy inputs should be at hourly level of granularity |
||
|
HIF Global |
Endorses GREET for 45V; pro-book-and-claim; endorses Carbon Direct's comments; allocate emissions to co-products using any reasonable method; annual time matching of power inputs; provisional rates; 45V and 45Q availability at co-located facilities |
||
|
HiiROC Limited |
Duncan Coneybeare, Director |
45Z - thermal plasma electrolysis - credit framework should be flexible enough to support new processes; GREET model with new production pathways; definition of output purity; allocation to co-products such as carbon black; credit for part-year production; hourly granularity of time matching; provisional emissions rates; |
|
|
Hunton Andrews Kurth on behalf of OPAL Fuels |
Laura Ellen Jones |
45Z: negative emissions producing credit above $1.00; gallon equivalent; landfill gas as "biomass"; prevailing wage and apprenticeship requirements time-restricted; definition of "qualified facility"; availability of 48 credit; circumstances when 45Q and 45Z both available |
|
|
Hy Stor Energy LP |
Definition of "facility"; endorses DOE's CHPS; pro-book-and-claim; |
||
|
Independence Hydrogen |
45V: requests clarification on the functional unit of qualified clean hydrogen; GHG emissions consistent with GREET; allocation to co-products on mass-basis; chlor-alkali; credit for party-year production; verification; alignment with DOE CHPS; provisional rates; pro-book-and-claim; |
||
|
Indigo AG |
Chris Harbourt |
Endorses GREET model |
|
|
Industrial Innovation Initiative |
Zachary Byrum |
Application of GREET model; allocation to co-products; credit for part-year production; single "facility" for 45V and 45Q coordination; |
|
|
Infinium Holdings, Inc./Holland & Knight |
David Zaziski, VP |
Coordination of 45Q and 45V if functionally separate processes; energy inputs from renewables or grid |
|
|
Int'l Council on Clean Transportation |
Stephanie Searle |
EPA input on lifecycle analysis; anti-RECs without additionality safeguards; endorse CORSIA for SAF; for 45Z, use of both GREET and RFS; allocation to co-products on an energy basis or a market-based approach; system-expansion approach; support use of California LCFS methodology; coordination of 45V and 45Q for independent process streams; |
|
|
Intersect Power LLC |
45V: requests clarification regarding application of GREET model; include marginal emissions associated with grid-tied resources; no allocation to co-products; careful temporal matching and hourly granularity of matching; alignment with DOE CHPS; pro-book-and-claim; |
||
|
Invenergy |
45V: supports IPHE definition of production boundaries; credit for part-year production; verification; alignment with DOE CHPS; pro-book-and-claim; annual time matching; |
||
|
Iogen Corporation |
Lori Evans, Executive VP |
45V: credit for part-year production; verification; provisional rates; recordkeeping; |
|
|
Jim Bardia |
Jim Bardia |
Zero-emission EV charging stations should have credit |
|
|
Kolmar Americas |
Elias Petersen |
Supports GREET model; ability to petition for individual determination |
|
|
Koloma, Inc. |
Pete Johnson, CEO |
Geologic hydrogen; definition of hydrogen should allow up to 10% non-GHG inert gases; application of GREET model to geologic hydrogen; provisional rate petitioning; pro-book-and-claim |
|
|
Korea Int'l Trade Association |
Christopher Koo, Chairman |
45V: clarification that credit is available for clean hydrogen exported from the US; clarification of application of GREET model |
|
|
Life Cycle Associates |
Stefan Unnasch, Managing Director |
45V: allocation to co-products; GREET model usage; verification |
|
|
LSB Industries |
Michael Foster, Exec. VP |
45V: Lifecycle GHG downstream Scope 3 should be excluded; allocation to co-products based on mass; credit for part-year production; verification; pro-book-and-claim; annual time matching; |
|
|
Lyten, Inc. |
Allocation to co-products via system expansion; time matching on an annual basis; pro-book-and-claim; |
||
|
Maas Energy Works |
Daryl Maas, CEO |
45Z for RNG: separate legal entities should constitute unrelated purchasers; confirm that apprenticeship requirements do not apply if facility in service before 1/1/2025; partnership special allocations of credits. |
|
|
Mainstream Renewable Power |
Paula Major, VP |
45V: granularity of time matching under a phased in approach to reach hourly matching |
|
|
Marquis Energy |
Dustin Marquis, Director |
45Z: provisional emissions rates; available of 45V when other credits "allowed"; |
|
|
MIT Energy Initiative |
Dharik Mallapragada |
Well-to-gate analysis of GHG emissions; possible methods of allocation to co-products; location more important than time or vintage in indirect book accounting |
|
|
Modern Electron |
Tony Pan, CEO |
Emissions associated with transportation, distribution and storage of hydrogen should not be ignored in assessing GHG; energy input matching - 5-minute level of granularity; provisional rates; pro-book-and-claim with certain book accounting features |
|
|
Molten Industries Inc |
Dr. Caleb Boyd |
Incentivize use of methane pyrolysis using RNG to produce hydrogen |
|
|
Monolith Materials |
Anna Wishart, Director |
45V: provisional emissions rates; LCA for life of facility; allocation to co-products under reasonable method; pro-book-and-claim; alignment with DOE CHPS; |
|
|
Mote, Inc. |
Joshuah Stolaroff, CTO |
45V: well-to-gate; allocation to co-products by economic value; credit for part-year production; provisional rates; carbon removal facilities should be an exception to the 45Q exclusion; |
|
|
Nacero Inc. |
Tom Tureen, Chairman |
SAF/RNG; 45Z; endorses GREET model for SAF GHG emissions determinations; facility-specific determinations of GHG emissions needed; pro-book-and-claim system |
|
|
National Corn Growers Association |
Tom Haag |
45Z; endorses GREET over CORSIA; negative emissions rates |
|
|
National Energy & Fuels Institute |
James Collura, VP |
Definition of "transportation fuel" as relating to space and water heating |
|
|
National Farmers Union |
Rob Larew, President |
45Z: SAF use of GREET model; coordination with other tax credits |
|
|
National Grid |
Emily Duncan, VP Govt Relations |
45V: use of GREET model for power sector; 45Z: availability when RNG used for heating, cooking but not transportation |
|
|
National Hydropower Association |
Michael Purdie |
Production of hydrogen with hydropower should qualify; pro-book-and-claim |
|
|
National Sorghum Producers |
John Duff |
45Z: GREET method; coordination of 45Q and 45Z |
|
|
NATSO Sigma |
David Fialkov |
Travel Centers and truckstops- retail fuel industry; 45Z: clarify that GREET model is not permitted for SAF; 45V: RECs should count in determining CI score of hydrogen |
|
|
Natural Resources Defense Counsel (NRDC) |
Rachel Fakhry |
45V: GREET model; book-and-claim implementation through successor model; additionality is key; regionality; temporal matching hourly; |
|
|
Nature Energy US LLC |
Gaurav Parikh, SVP |
Definition of 45Z "qualified facility"; "use" as a fuel; use GREET scores only as default scores; coordination of 45Z and 45V; downstream credit availability; availability in the event of a 45Q(f)(3) transfer of a credit |
|
|
Neste US |
Leslie Bellas, Federal Regulatory Affairs Manager |
45Z: renewable diesel and SAF; meaning of "produced" in US; foreign feedstocks; SAF Emissions Rate determinations; provisional emissions rates; traceability; RFS; |
|
|
NextEra Energy, Inc. |
45V: pro-book-and-claim; permissibility of international "sale or use" ; endorse well-to-gate; allocation to co-products using system expansion approach; credit for part-year production; verification; annual time-matching granularity; alignment with DOE CHPS; provisional emissions rates; additionality requirement would be uneconomic; coordination with 48 for mechanical, thermal and chemical (ammonia) storage of hydrogen; storage as a "use" of hydrogen; hydrogen storage ITC |
||
|
Nikola Corporation |
Alana Langdon, Head, Government Affairs |
45V: definition of "qualified clean hydrogen" - implementation of new technologies; alignment with DOE CHPS; recordkeeping; coordination with 45Q |
|
|
Nordex Group |
Vestas American Wind; Steelhead Americas; Intersect Power; Electric Hydrogen Co.; Synergetic LLC; Rondo; |
GREET model; eligibility for part-year production; granular time matching; RECs and additionality, regionality and granular time-matching |
|
|
NovoHydrogen, Inc. |
Manka Khanna, Chief of Staff |
Endorses geographical and temporal correlation of RECs; no allocation of emissions to co-products; endorse DOE's CHPS; |
|
|
NW Natural |
Nels Johnson, Federal Affairs Manager |
45V: well-to-gate should exclude construction of energy source; credit for part-year production; annual granularity of time matching; pro-book-and-claim; coordination of 45V and 45Q - both available in certain circumstances |
|
|
NYU School of Law Institute for Policy Integrity |
Meredith Hankins |
Rigorous carbon-accounting principles when calculating carbon intensity of hydrogen production |
|
|
NYU School of Law Institute for Policy Integrity (supplemental comments) |
Matthew Lifson |
45V: use temporal and spatial granular marginal-emissions approach rather than GREET annual-average approach; pro-book-and-claim but with rigorous carbon accounting principles; additionality; |
|
|
Oberon Fuels, Inc. |
David Mann, VP |
Dimethyl ether (DME); 45V: avoided emissions; credit for part-year production; provisional emissions rates; annual third party auditing to verify; pro-book-and-claim; 45Z: provisional emissions rates; negative emissions rates affecting credit amounts; definition of "transportation fuel" |
|
|
Olin Corporation |
Mike Meenan |
When is overhauled equipment "new" equipment - 80/20 rule; use of any reasonable method of allocation to co-products; pro-book-and-claim and use of RECs |
|
|
Onward Energy |
Rob Witwer, SVP |
Power running electrolyzers should count as zero-carbon if (i) occurs when renewable energy otherwise curtailed or (ii) hydrogen burned as fuel when not displacing renewable power; alignment with DOE CHPS |
|
|
Orsted |
Melissa Peterson, Head of P2X Americas |
45V: well-to-gate; credit for part-year production; alignment with DOE CHPS; |
|
|
Pattern Energy |
45V: endorses American Clean Power Association's (ACP) comments; hourly matching desirable; additionality is critical. |
||
|
Pinion, LLP |
45Z: permit GHG reducing farm practices to be included in the CI score for biofuels; annual election of 45Q or 45Z |
||
|
Plug Power |
Definition of "facility" ; determination of lifecycle GHGs; part year production; matching requirements for energy inputs; DOE CHPS standard; recordkeeping; pro-book-and-claim; modification of existing facilities |
||
|
POET, LLC |
Matthew Haynie, Regulatory Counsel |
Incorporation of CI Reduction practices in emissions rates; provisional rate petitions; gallon equivalent definition; negative GHG emissions for credit rates above $1.75/gallon; "transportation fuel" use; denaturant blending; sales to unrelated persons; annual election between 45Q and 45Z; sale date of fuel |
|
|
POSCO Holdings |
45V: make clear credits are available for hydrogen produced for export; extend credit longer than 10 years |
||
|
Prelude LLC |
Monetization of tax depreciation |
||
|
Princeton University ZERO Lab |
45V: hourly temporal matching; additionality; deliverability; |
||
|
Project Canary, PBC |
John Westerheide, Senior Director |
45V: importance of measurement accuracy for GHG emissions; hourly granularity enables highest accuracy; provisional emissions rates; certification of verifiers of production |
|
|
Purefield Ingredients |
Brad Kelley, CEO |
45Z pathways; negative emissions rates; provisional emissions rates; definition of "qualified facility"; other credits "allowed" but not claimed do not preclude 45Z claim; annual election between 45Z and 45Q |
|
|
Red Rock Biofuels Holdings |
Jeff Manternach |
Hydrogen in syngas as qualified clean hydrogen; recordkeeping; verification; anti-book-and-claim system; |
|
|
Renewable Fuels Association |
Geoff Cooper |
Unrelated purchasers; sales at retail; endorses GREET; provisional emissions rates; 45Q and 45Z in different years; default values for common production pathways |
|
|
Renewable Hydrogen Alliance |
Michelle Detwiler, Executive Director |
45V: Endorses GREET model; annual granularity of temporal matching of grid resources; re-evaluate additionality requirement for energy input; pipelines |
|
|
Resources for the Future |
Aaron Bergman |
Determination of lifecycle GHG emission from electricity use |
|
|
REsurety |
Use granular hourly marginal emissions rates to measure CI; pro-book-and-claim; annual matching |
||
|
RFS Power Coalition |
Carrie Annand |
45Z definition of "transportation fuel"; gallon equivalence; "use" requirement; |
|
|
RMI |
John Coequyt |
45V: emissions pathways for grid-connected electrolysis and methane-based hydrogen production are needed; credit for part-year production; verification; pro-book-and-claim; additionality; regionality; marginal emissions accounting; coordination with 45Q; |
|
|
Ron Alverson |
Ron Alverson |
Carbon intensity calculations should be granular |
|
|
Rondo Energy, Inc. |
John O'Donnell, CEO |
45Z- emissions for grid sourced power or book-and-claim accounting mechanisms should be based on hourly average emissions factors |
|
|
SAF Blender's Tax Credit (BTC) Coalition |
Numerous |
Endorses GREET model; provisional emissions rates needed; third party certification; confirm negative GHG for credit rates above $1.75/gallon; coordinating 45V and 45Q; foreign feedstocks permissible; pro-book-and-claim |
|
|
Santa Maria Renewable Energy, LLC |
Patricio Sanchez, CEO |
45Z: provisional emissions rates; upstream agricultural practices; annual election between 45Z and 45Q |
|
|
Shell USA Inc. |
John Miso, VP & General Tax Counsel |
System expansion difficult in practice; credit for part-year production; monthly granularity of time matching; provisional rate petitioning; pro-book-and-claim; coordinate 45V and 45Q by treating unrelated process trains as separate facilities |
|
|
Sierra Energy |
Mike Hart, Chairman |
45V: definition of "qualified clean hydrogen" should include syngas mixtures of hydrogen with CO and CO2. |
|
|
Singularity Energy, Inc. |
Wenbo Shi, Founder |
45V: definition of "qualified clean hydrogen"; adopt most granular time and location-based data; use attributional carbon accounting; assemble a technical advisory group; |
|
|
SkyNRG Americas |
John Plaza, CEO |
Eligibility for book-and-claim for SAF produced from RNG; confirm negative GHG for credit rates above $1.75/gallon ; coordination of 45Z with 45V and 45Q |
|
|
StormFisher Hydrogen, Ltd. |
Brandon Moffatt, Co-Founder |
45V: chlor-alkali production; allocation on an economic basis; credit for part-year production; hourly granularity of time matching; provisional emissions rates; both 45V and 45Q when green hydrogen uses captured carbon to produce fuels |
|
|
Strategic Biofuels |
Victor Filatov, Financial Advisor |
45Z: negative emissions rate; coordination of 45Z an |
|
|
Sun Gas Renewables |
Robert Rigdon, CEO |
Definition of "qualified clean hydrogen" may include other constituents; allocation to co-products by mass; credit for part-year production; no temporal matching standard should be required; provisional emissions rate; certification by third-party licensed engineer; coordination of 45Q and 45V - BECCS facility separation; 45Q and 45V in different years |
|
|
Taxpayers for Common Sense |
Steve Ellis, President |
45Z: Anti-tax credits for ethanol |
|
|
TC Energy |
Omar Khayum, VP |
45V: availability when 45Q is allowed; storage as affecting "sale or use"; pro-book-and-claim; RNG should lower CI for hydrogen production |
|
|
Tenaska Inc. |
Tiim Hemig, Senior VP |
Application of GREET model to RNG; pro-book-and-claim |
|
|
Third Way LLC |
Ryan Fitzpatrick, Director |
45Z: endorses GREET model; permissibility of both 45Z and 45Q at same facility; definition of "qualified facility"; negative emissions rates affecting credits |
|
|
Thyssenkrupp Nucera |
Juergen Grasinger, Managing Director |
45V: alignment with DOE CHPS; recordkeeping; chlor-alkali; time-matching granularity; |
|
|
Twelve Company |
Nicholas Flanders, CEO |
45V: definition of "qualified clean hydrogen" should include hydrogen used in the process of production of another product; should include hydrogen in any form; many circumstances in which facility should be eligible for both 45V and 45Q; pro-book-and-claim; verification of production amounts by both direct observation and derivation from inputs and outputs; circumstances in which both 45V and 45Z should be available; |
|
|
United Association of Union Plumbers |
Geraid Waites |
General endorsement of IRA provisions |
|
|
Valero |
Mandy Garrahan, Executive Director |
45V: well-to-gate definition; allocation to co-products; credit for part-year production; verification; granularity of time matching; alignment with DOE CHPS; provisional rates; pro-book-and-claim; coordination of 45V with 48; circumstances in which both 45Q and 45V should be available; 45Z: use of GREET in lieu of CORSIA; multiple credits for 45Z and 45Q or 45V; concentration of environmental attributes; |
|
|
Voice of the People |
Steven Kull, Founder |
General support for clean energy tax credits |
|
|
Wabash Valley Resources LLC |
45V; GHG emissions from hydrogen feedstocks; waste petcoke as feedstock; |
Wabash Valley Resources LLC Comments (1) Wabash Valley Resources LLC Comments (2) Wabash Valley Resources LLC Comments (3) |
|
|
Washington State Dept of Commerce |
Glenn Blackmon, Manager Energy Policy Office |
45V: endorses GREET model; pro-book-and-claim; monthly granularity of energy input matching; third party verification |
|
|
World Energy |
Scott Lewis, President |
45V: provisional rates; pro-book-and-claim; 45Z: use of GREET for SAF; certification options for supply chain traceability; negative emissions increase credit amount; permissibility of sourcing SAF feedstocks outside US; allow 45Z and 45Q at same facility |
|
|
World Resources Institute |
Zachary Byrum |
45V: endorses comments of Industrial Innovation Initiative; hourly granularity of time matching; recordkeeping |
|
|
World Wildlife Fund |
Marty Spitzer, Senior Director |
45V: well-to-gate approach is insufficient; use RECs for reporting and verifying; allow indirect book accounting with hourly time matching; 45Z: for SAF, defer to COSIA over GREET; certification |
|
|
XTS Energy LLC |
Robert Kelly, Managing Director |
45V: coordination with 45Q ; definition of "qualified clean hydrogen" covering hydrogen produced in syngas; pro-book-and-claim |
|
|
Yosemite Clean Energy |
Thomas Hobby |
Time matching; verification; pro book-and-claim; coordination of 45V and 45Q in certain circumstances; |
|
|
ZeroAvia |
45V; supports well-to-gate emissions determination, including co-products |
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
