The issue at hand pertains to the eligibility criteria for the section 48E investment tax credit (ITC) concerning hydrogen storage. While Treasury's proposed guidance limits the credit to hydrogen solely used as energy, the statute itself does not mandate such a restriction. This limitation not only diverges from the plain text of the statute but also poses significant challenges in enforcement, given the complexities of tracking hydrogen end uses beyond storage facilities. The article argues for a more inclusive approach, advocating that hydrogen storage should qualify for tax credits regardless of its eventual application. Highlighting the importance of hydrogen storage infrastructure in achieving decarbonization objectives, especially in sectors with high reliability demands like refining and heavy-duty trucking, the piece emphasizes the need for stable and inexpensive storage solutions to facilitate the transition to cleaner energy sources. By promoting clean hydrogen storage through tax incentives, the article suggests that Treasury can effectively support the integration of renewable energy by enhancing reliability and reducing the variability associated with such sources.