Editorial Notes
References in Text

The date of enactment of this section, referred to in subsecs. (c)(1)(A) and (f), is the date of enactment of Pub. L. 117–169, which was approved Aug. 16, 2022.

Amendments

2022—Subsec. (d)(3). Pub. L. 117–169, § 13204(a)(2), added par. (3).

Subsec. (d)(4). Pub. L. 117–169, § 13204(a)(3), added par. (4).

Statutory Notes and Related Subsidiaries
Effective Date

Pub. L. 117–169, title I, § 13204(a)(5), Aug. 16, 2022, 136 Stat. 1939, provided that:

“(A)
In general.—
The amendments made by paragraphs (1) [enacting this section] and (4) [amending section 38 of this title] of this subsection shall apply to hydrogen produced after December 31, 2022.
“(B)
Credit reduced for tax-exempt bonds.—
The amendment made by paragraph (2) [amending this section] shall apply to facilities the construction of which begins after the date of enactment of this Act [Aug. 16, 2022].
“(C)
Modification of existing facilities.—
The amendment made by paragraph (3) [amending this section] shall apply to modifications made after December 31, 2022.”