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On February 26, NEI submitted comments on behalf of our members in response to rulemaking around the clean hydrogen production credit established by the Inflation Reduction Act of 2022, expressing strong opposition to the incrementality requirement.
The incrementality requirement has no basis in the IRA. Congress explicitly enabled existing nuclear facilities to receive the clean hydrogen production tax credit by providing that section 45U (which is only available to existing reactors) and section 45V can be claimed at the same site.
