Arnold & Porter, a law firm with over 1,000 lawyers, highlighted key legal developments in the energy transition. The IRS and Treasury Department published final regulations for the Clean Hydrogen Production Tax Credit on January 10, 2025. These regulations provide guidance for hydrogen producers seeking the credit, emphasizing requirements such as incrementality, hourly matching, and deliverability for energy attribute certificates. The regulations were influenced by feedback from industry players and collaboration between government agencies like the IRS, DOE, and EPA. The 45Vh3-GREET model is crucial for determining the credit value based on hydrogen production's greenhouse gas emissions. The use of electricity from clean sources is a key factor for producers to qualify for the credit, with new flexibilities provided in the final regulations. Requirements around incrementality, time-matching, and deliverability have been detailed to ensure compliance. Various methods such as CCS retrofit rules, qualifying nuclear plants, and qualifying states are outlined to demonstrate incrementality. The regulations also include temporal matching obligations for electricity generation and hydrogen production. Overall, these final regulations aim to support the growth of clean hydrogen production while addressing environmental concerns and promoting a transition towards sustainable energy practices.