(i) Unrelated group. To have purposes of part 45V(c)(2)(B)(ii), the word unrelated class function an experienced verifier which suits the criteria from part (e) on the area.
(j) Criteria to own taxpayers saying both the point 45V borrowing while the point forty five credit or perhaps the part 45U credit. Regarding a taxpayer who provides electricity for which both the point forty five otherwise area 45U credit is claimed and you can the brand new taxpayer otherwise a connected people uses such as for instance stamina to manufacture hydrogen where the fresh section 45V borrowing from the bank is claimed, the latest confirmation declaration should include attestations that the qualified verifier did a confirmation adequate to influence you to-
(1) The newest strength accustomed generate particularly hydrogen try produced during the associated facility by which a part 45 otherwise point 45U credit is considered;
(2) New considering level of fuel (when you look at the kilowatt instances) regularly generate such as for example hydrogen on related hydrogen design studio is reasonably assured to be right; and you may
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