With a Little Help from Our (AI) Friends: We Filtered the 29,000+ Comment Letters on the 45V Clean Hydrogen Tax Credit to Find the Ones You Want to Read
Over 29,000 comment letters were submitted in response to the IRS request for comments on the proposed regulations under section 45V, the tax credit for clean hydrogen production. The proposed regulations and submitted comment letters are available at https://www.regulations.gov/document/IRS-2023-0066-0001.
This extraordinary volume of comments was largely a result of a few environmental groups requesting that their individual members send in comments containing a prescribed message. The deluge of letters from individuals has made it difficult to find the types of substantive comments that are likely to be of far greater interest to potential sponsors of and investors in hydrogen projects, such as those comments prepared by companies in the hydrogen industry, governmental organizations or industry trade associations.
We put our AI facilities to work to filter through all 29,000+ comments, weed out the repetitive comments from individuals and identify the more substantive comments that are far more likely to be of interest or relevance to you. The result is the below table, which lists these key companies, government and trade associations, along with a link to a copy of each of their comments, in alphabetical order. We may have missed some, but at 370+ comments, we believe we have identified most comments of interest.
Commenter Name |
Comment Document |
3Degrees Group, Inc. |
|
8 Rivers Capital |
|
ACCIONA & Nordex Green Hydrogen |
|
ACES Delta, LLC |
|
AES Clean Energy |
|
AFL-CIO |
|
Air Company |
|
Air Products |
|
Airlines for America |
|
Allegheny Conference on Community Development |
|
Allegheny County Airport Authority |
|
Allegheny/Fayette Central Labor Council, AFL-CIO |
|
Alliance for Renewable Clean Hydrogen Energy Systems (ARCHES) |
Alliance for Renewable Clean Hydrogen Energy Systems (ARCHES) Comments |
Alliant Energy Corporation |
|
Alternative Fuels & Chemicals Coalition |
|
Ambient Fuels |
|
American Air Liquide Inc. |
|
American Biogas Council |
|
American Chemistry Council |
American Chemistry Council: |
American Clean Power Association |
|
American Council on Renewable Energy |
|
American Fuel & Petrochemical Manufacturers |
|
American Gas Association |
|
American Trucking Associations |
|
Amp Americas |
|
Anew Climate LLC |
|
ANSI National Accreditation Board (ANAB) |
|
Antora Energy, Inc. |
|
Apex Clean Energy |
|
API |
|
Appalachian Regional Clea Hydrogen Hub (ARCH2) |
|
Arcadia eFuels |
|
Aries Clean Technologies, LLC |
|
Atlas Agro North America Corp |
Atlas Agro North America Corp: |
Aurora Hydrogen |
|
AVINA CLEAN HYDROGEN INC. |
|
AXPC, GO-WV, MSC, OOGA |
|
Bakken Energy |
|
Ballard Power Systems |
|
BayoTech, Inc. |
|
BerQ US Investments, LLC |
|
Bioenergy Association of California |
|
Bison Fuels LLC |
|
Black & Veatch |
|
BlueGreen Alliance |
|
bp America Inc. |
|
Breakthrough Energy |
|
Brightmark LLC |
|
Business Council for Sustainable Energy |
|
Business Roundtable |
|
California Bioenergy LLC |
|
California Department of Food and Agriculture |
|
California Hydrogen Business Council |
|
California Labor Federation |
|
California Problem Solvers Caucus |
|
California Resources Corporation |
|
California State Association of Electrical Workers |
|
California State Council of Laborers |
|
California State Pipe Trades Council |
|
California, Oregon and Washington |
|
California-Nevada Conference of Operating Engineers |
California-Nevada Conference of Operating Engineers Comments |
Californians for Electric Rail |
|
Calpine Corporation |
Calpine Corporation: |
Capgemini America Inc. |
|
Carbon Manager LLC and Columbia University |
|
Carbon Utilization Research Council |
|
Center for Biological Diversity |
|
Center for Climate and Energy Solutions |
|
Center for Earth Energy & Democracy |
|
Center for Transportation and the Environment |
|
CFO Services |
|
Chenoweth, James – Alliant Insurance |
|
Chomp Inc. |
|
Citizens for Responsible Energy Solutions |
|
Clean Air Task Force |
|
Clean Energy Fuels Corp. |
|
Clean Energy Group |
|
Clean Hydrogen Future Coalition |
|
Clean Wisconsin |
|
CleanEpic Advising |
|
ClearPath |
|
Cleco Corporate Holdings LLC |
|
Cleveland State University |
|
Cleveland-Cliffs Inc. |
|
Climate Action Campaign, et al |
|
CNX Resources Corporation |
|
Coalition for Renewable Natural Gas |
Coalition for Renewable Natural Gas: |
Colorado Energy Office |
|
Commonwealth of Pennsylvania |
|
Community Transit |
|
Connecticut Department of Energy and Environmental Protection (CT DEEP) |
Connecticut Department of Energy and Environmental Protection (CT DEEP) Comments |
Constellation Energy Corporation |
|
Consumer Energy Alliance |
|
Context Labs |
|
Covanta |
|
Cresta Fund Management |
|
Crow Tribe |
|
Cummins Inc. |
|
C-Zero |
|
dasH2energy LLC |
|
Differentiated Gas Coordinating Council |
|
Digital Climate Alliance |
|
Dimensional Energy, Inc. |
|
Dioxycle |
|
District Council of Iron Workers, California and Vicinity |
District Council of Iron Workers, California and Vicinity Comments |
Douglas County PUD |
|
Dow Inc. |
|
Downstream Natural Gas Initiative |
|
Drax Group |
|
Ductor Americas |
|
Earthjustice and Sierra Club |
|
Earthjustice |
|
Earthworks |
|
Edison Electric Institute |
|
EDP Renováveis, S.A (EDP Renewables or EDPR) |
|
eFuel Alliance |
|
Ekona Power |
|
Electric Hydrogen |
|
Electric Power Research Institute, Inc. |
|
Electric Power Supply Association (EPSA) |
|
Electrochaea Corporation |
|
Energy and Environmental Research Center |
|
Energy Innovation Policy & Technology LLC |
|
Energy Institute of Louisiana, University of Louisiana |
Energy Institute of Louisiana, University of Louisiana Comments |
EnergyTag |
|
Eneus Energy, Inc. |
|
Environmental Defense Fund |
|
EnviTec Biogas USA Inc. |
|
EQT Corporation |
|
Equitable Origin |
|
ExxonMobil |
|
Fervo Energy |
|
Fidelis New Energy, LLC |
Fidelis New Energy, LLC: |
Flandreau Santee Sioux Tribe of South Dakota |
|
Fortescue |
|
Four Corners Clean Energy Alliance |
|
Friends of the Earth |
|
Friends of the Earth US |
|
Frontline BioEnergy, LLC |
|
Fuel Cell and Hydrogen Energy Association |
|
FuelCell Energy, Inc. |
|
GE Vernova |
|
Generate Capital, PBC |
|
Generation Atomic |
|
Genesee County Economic Development Center (GCEDC) |
|
Gevo, Inc. |
|
Global CCS Institute |
|
GoodLeap, LLC |
|
GRAMM energy |
|
Grant County Public Utility District |
|
Granular Energy |
|
Greater Houston Partnership |
|
Greater New Orleans, Inc. (GNO, Inc.) |
|
Greater Rochester Enterprise |
|
Green H2 |
|
Green Hydrogen Coalition |
|
Growth Energy |
|
H Cycle, LLC |
|
H Quest Vanguard, Inc. |
|
H2 Green Steel |
|
H2Hubs |
|
Hexagon |
|
Hgen, Inc. |
|
HGenium, Inc. |
|
HIF Global, LLC |
|
HiiROC USA |
|
Hispanics in Energy |
|
Honeywell |
|
Hornblower Energy |
|
Hunton Andrews Kurth LLP (Timothy L. Jacobs) |
|
Hy Stor Energy |
|
HyAxiom, Inc. - A Doosan Comapny |
|
Hycamite TCD Technologies Ltd |
|
HYCO1, Inc. |
|
Hydrogen Council |
|
Hydrogen Forward |
|
Hydrogen Fuel Cell Bus Council |
|
Hydrogen Industry Stakeholder Group |
|
Hyundai Motor Group |
|
HyVelocity Hub |
|
Idemitsu Renewables |
|
Independence Hydrogen |
|
Independent Energy Producers Association |
|
Indigenous Environmental Network |
|
Industrial Innovation Initiative |
|
Industrie De Nora S.p.A. |
|
Industrious Labs |
|
Infinium Operations, LLC |
|
Institute for Energy Economics and Financial Analysis (IEEFA) |
Institute for Energy Economics and Financial Analysis (IEEFA) Comments |
Institute for Policy Integrity at New York University School of Law |
Institute for Policy Integrity at New York University School of Law Comments |
Intercity Transit |
|
International Brotherhood of Boilermakers - Western States Section |
International Brotherhood of Boilermakers - Western States Section Comments |
International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers, and Helpers |
|
International Council on Clean Transportation |
|
International Energy Credit Association |
|
International Union of Operating Engineers (IUOE) |
|
International Union of Operating Engineers, Local 49 |
International Union of Operating Engineers, Local 49 Comments |
Intersect Power |
|
Iogen Corporation |
|
Iwatani Corporation of America |
|
Japan Accreditation Board |
|
Japan Hydrogen Forum (JH2F) |
Japan Hydrogen Forum (JH2F): |
Joint Center for Deployment and Research in Earth-Abundant Materials (JCDREAM) |
Joint Center for Deployment and Research in Earth-Abundant Materials (JCDREAM) Comments |
Just Solutions |
|
KeyState Energy |
|
Koloma |
|
Koloma, Hyterra, Eden Geopower, and Hethos |
|
Laborers' International Union of North America - Midwest Region |
Laborers' International Union of North America - Midwest Region Comments |
Laborers' International Union of North America Local 199 |
Laborers' International Union of North America Local 199 Comments |
Lake Charles Methanol II, LLC |
|
LanzaTech Global, Inc. |
|
Leadership Counsel for Justice and Accountability |
|
LevelTen Energy |
|
Lewis County Transit Authority |
|
LF Bioenergy |
|
Life Cycle Associates, LLC |
|
LIUNA |
|
Los Angeles Department of Water & Power |
|
Louisiana Committee of 100 for Economic Development |
Louisiana Committee of 100 for Economic Development Comments |
Louisiana State Representative, District 27 |
|
Louisiana State Senate, District 29 |
|
Low Impact Hydropower Institute |
|
LS Power |
|
LyondellBasell |
|
Massachusetts Department of Energy Resources |
|
Matrix Renewables US LLC |
|
Mesabi Metallics Co LLC |
|
Methanol Institute |
|
Michigan Infrastructure Office, State of Michigan, Department of Technology, Management, and Budget |
|
Mid-Atlantic Clean Hydrogen Hub (MACH2) |
|
Midwest Alliance for Clean Hydrogen (MachH2) |
|
Midwest Hydrogen Center of Excellence |
|
Minnesota Farmers Union |
|
Minnesota Sustainable Aviation Fuel Hub |
|
MiQ |
|
Mitsubishi Power Americas, Inc. |
|
Modern Hydrogen |
|
Molten Industries |
|
Monarch Energy |
|
Monolith |
|
M-RETS |
|
National Association of Manufacturers |
|
National Association of State Energy Officials |
|
National Grid |
|
National Hispanic Energy Council |
|
National Hydropower Association |
|
NATSO, SIGMA |
|
Natural Resource Defense Council |
|
Nel Hydrogen |
|
New Fortress Energy Inc. |
|
New Mexico Environment Department |
|
New York State Energy Research and Development Authority |
New York State Energy Research and Development Authority Comments |
Newtrient LLC |
|
NextEra Energy Inc. |
|
NGVAmerica |
|
Nikola Corporation |
|
NJ State Chamber of Commerce |
|
NLCEnergy |
|
North America's Building Trades Unions |
|
North Country Colocation Services |
|
Northeast Gas Association |
Northeast Gas Association: |
NovoHydrogen Holdings LLC |
|
NRG Energy, Inc. |
|
Nuclear Energy Institute |
|
Nuclear Hydrogen Initiative |
|
Nuclear Information and Resource Service |
|
Nugen Clean Energies, LLC |
|
NW Natural |
|
Oberon Fuels |
|
Obsidian Renewables LLC |
|
Occidental Petroleum |
|
OCOchem Inc. |
|
Office of Illinois Governor JB Pritzker |
|
Office of Representative Joseph D. Morelle |
|
Office of Representative Kim Schrier, M.D. |
|
Ohio EPA |
|
Ohio Oil & Gas Association |
|
Ohmium International Inc |
|
Olin Corporation |
|
Olmsted County, Minnesota |
|
Omnis Fuel Technologies |
|
Open Hydrogen Initiative |
|
Orsted Wind Power North America LLC |
|
Pacific Northwest Hydrogen Association |
|
Palm Springs Clean Energy, LLC |
|
Partnership for Policy Integrity |
|
Peaks Renewables |
|
Pennsylvania Chemical Industry Council |
|
Pennsylvania Public Utility Commission |
|
Pittsburgh Regional Building & Construction Trades Council |
Pittsburgh Regional Building & Construction Trades Council Comments |
Plug Power |
|
Prairie Horizon Energy Solutions LLC |
|
Princeton University ZERO Lab |
Princeton University ZERO Lab: |
Project Canary, PBC |
|
Proman USA, Inc. |
|
Puget Sound Energy |
|
PureWest Energy, Honeywell, Spirit Environmental, EarnDLT |
|
Recover USA Inc. |
|
Renewable Biofuels LLC |
|
Renewable Hydrogen Alliance - Trade Association |
|
Renewable Thermal Collaborative |
|
REsurety |
|
RMI |
|
San Joaquin Renewables LLC |
|
SDI Biocarbon Solutions LLC |
|
Shell USA, Inc. |
|
Siemens Energy, Inc. |
|
SkyNRG |
|
Standard Hydrogen Corporation |
|
STARS Technology Corporation |
|
State Building and Construction Trades Council of California |
State Building and Construction Trades Council of California Comments |
State of California (Agencies) |
|
Stationary Fuel Cell Collaborative of the National Fuel Cell Research Center at the University of California Irvine |
|
StormFisher Hydrogen Ltd. |
|
SunGas Renewables |
|
Sustainable Energy For All - United Nations Energy |
|
Synergen Green Energy |
|
Tacoma Power/Tacoma Public Utilities |
|
Talus Renewables, Inc. |
|
Taxpayers for Common Sense |
|
TC Energy & Chemours |
|
Terraform Industries |
|
Texas Hydrogen Alliance |
|
The Breakthrough Institute |
|
The Chemours Company |
|
The Engine |
|
The Kentucky State Building and Construction Trades Council AFL-CIO |
The Kentucky State Building and Construction Trades Council AFL-CIO Comments |
The Open Energy Outlook Initiative |
|
The Petroleum Alliance of Oklahoma |
|
The Tax Law Center at NYU Law |
|
Third Way |
|
Three Affiliated Tribes of the Fort Berthold Indian Reservation |
Three Affiliated Tribes of the Fort Berthold Indian Reservation Comments |
Topsoe |
Topsoe: |
Trans Permian H2Hub, LLC |
|
TransGas Development Systems, LLC |
|
Tree Energy Solutions and TotalEnergies |
|
Tri-City Development Council & Energy Forward Alliance |
Tri-City Development Council & Energy Forward Alliance Comments |
Twelve Benefit Corporation |
|
U.S. Chamber of Commerce |
|
U.S. Venture |
|
UCI Clean Energy Institute |
|
Union of Concerned Scientists |
|
United Association of Plumbers and Pipe Fitters |
|
United Brotherhood of Carpenters and Joiners of America |
United Brotherhood of Carpenters and Joiners of America Comments |
United States Hydrogen Alliance |
|
Universal Hydrogen |
|
University of Houston |
|
Utility Global, Inc. |
|
Utility Workers Union of America |
|
VDMA America, Inc. |
|
Verdagy |
|
Verse |
|
W. L. Gore & Associates |
|
W2e Renewable Solutions |
|
Washington Gas |
|
Washington Maritime Blue |
|
Waste Gas Capture Initiative |
|
WattCarbon |
|
WE ACT for Environmental Justice |
|
WM |
|
Wood Group USA, Inc. |
|
Woodside Energy |
|
World Energy |
|
World Resources Institute |
|
World Wildlife Fund |
|
Worley Group, Inc. |
|
Wyoming Energy Authority |
|
Xcel Energy Inc. |
|
Zero Waste USA |
|
Zero6 Energy, Inc. |
|
ZeroAvia |
Recognized as Band 1 by Chambers in Energy Transition, Baker Botts has significant experience advising a broad range of companies on the intricacies of tax incentives specific to the Inflation Reduction Act and other government-sponsored programs.
The development of hydrogen projects requires a diverse range of complementary legal disciplines and a multidisciplinary approach. Baker Botts’ Hydrogen Practice Group is at the forefront of this developing industry globally.
If you have any questions about Section 45V or other questions related to tax incentives, we welcome you to reach out to any member of the Baker Botts Tax Team.
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