On January 3, 2025, the Department of the Treasury and the IRS unveiled the Final Rules for the Section 45V Clean Hydrogen Production Tax Credit, following industry feedback and modifications. These rules aim to provide flexibility to the industry while upholding emissions standards. Key changes include adjustments to the three pillars of the Energy Attribute Certificate (EAC) framework, notably in the areas of incrementality, deliverability, and temporal matching. The Incrementality rules have been expanded to include various pathways for eligibility such as uprates, restarted electric generation facilities, qualifying nuclear reactors, qualifying states, and Carbon Capture and Sequestration (CCS) technology. Additionally, the Final Rules maintain the hourly-matching requirement but have postponed its implementation to 2030, with the flexibility for hydrogen producers to voluntarily adopt hourly matching earlier. These regulations signal a step forward in promoting clean hydrogen production, although uncertainty looms with the upcoming change in administration and Congress.