Starting in January 2025, the US will implement two new tax credits under sections 45Y and 48E of the tax code, encouraging the generation of electricity from zero-emission technology. These tax credits, part of the Inflation Reduction Act, aim to streamline and improve the effectiveness of incentives for reducing greenhouse gas emissions. By providing a clear qualification based on zero emissions, the credits offer stability by remaining available until a predetermined emission reduction level is achieved. However, challenges in interpreting the law have surfaced, particularly in defining combustion and gasification technologies. The distinction between types of emissions and life-cycle analysis becomes crucial for determining eligibility for the tax credits. Questions around what constitutes combustion and gasification are central, with implications for technologies like coal gasification, which can lead to high greenhouse gas emissions. The correct interpretation is key to ensuring that the tax credits support the intended goal of promoting zero-carbon electricity generation. While the law's language may initially seem straightforward, nuances such as the inclusion of 'gasification' require careful consideration to avoid unintended consequences. By clarifying definitions and applying the tax credits appropriately, the US aims to foster a cleaner energy sector and discourage processes that contribute to high emissions.