On January 3, 2025, the IRS released final regulations implementing the credit for the production of clean hydrogen and certain provisions of the energy credit as part of the Inflation Reduction Act of 2022. These regulations provide guidance on various aspects related to clean hydrogen production. They include determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes, petitioning for provisional emissions rates, verifying production and sale or use of clean hydrogen, modifying or retrofitting existing qualified clean hydrogen production facilities, using electricity from renewable or zero-emissions sources to produce qualified clean hydrogen, and electing treatment of specified clean hydrogen production. The focus is on promoting the production and use of clean hydrogen for energy purposes. These regulations aim to incentivize businesses and industries to adopt cleaner energy practices and reduce carbon emissions by providing credits and guidance on implementing clean hydrogen technologies.