The U.S. IRS and Treasury have released final regulations for the clean hydrogen production tax credit (PTC) and investment tax credit (ITC) under specific sections of the Internal Revenue Code. These regulations aim to address concerns raised by approximately 30,000 comment letters, primarily focusing on determining 'clean' hydrogen production and mitigating emissions. The methodology involves a complex greenhouse gas emissions model and additional requirements such as verification and 'three pillars' of incrementality, temporal matching, and deliverability. While the regulations largely retain the proposed methodology, key changes have been introduced. One significant change relates to expanding Energy Attribute Certificate (EAC) eligibility criteria, allowing for EACs from facilities with carbon capture technology, certain restarted facilities, and qualifying nuclear reactors. The regulations also extend the deadline for transitioning to hourly matching and permit the use of stored electricity for this purpose. Additionally, the regulations introduce provisions for utilizing methane from specific sources, including biogas and renewable natural gas, under the clean hydrogen tax credit. This includes the concept of gas Energy Attribute Certificates and requirements for eligible gas EACs. Notably, only California and Washington have been identified as qualifying states due to their laws promoting renewable energy production and decarbonization. Overall, these regulations aim to incentivize clean hydrogen production while ensuring adherence to emission reduction standards and verification processes. The changes and clarifications provided seek to facilitate a smoother transition into the new clean hydrogen tax credit regime.