step 1. Level of Borrowing
To own purposes of point 38 of the Password, part 45V(a) brings your clean hydrogen manufacturing borrowing for the taxable seasons are a cost equivalent to this product off (i) this new kilograms out of certified brush hydrogen created by the new taxpayer during such as for example nonexempt seasons from the a professional brush hydrogen development studio throughout the the new 10-season several months birth toward time such as studio try to begin with put in-service, and you will (ii) the fresh new relevant number since the computed less than area 45V(b) in terms of particularly hydrogen. Continue reading “Point 45V brings a taxation borrowing from the bank to the production of licensed brush hydrogen”
