Not as much as point 45V(d)(4) of Password, when it comes to an existing studio one to-
(i) Unrelated people. To possess purposes of part 45V(c)(2)(B)(ii), the term not related cluster means a qualified verifier whom match the newest criteria from section (e) with the section.
(j) Requirements to own taxpayers saying both the part 45V borrowing plus the point forty-five credit or the point 45U borrowing. Regarding an effective taxpayer which produces strength which either this new area forty-five or area 45U borrowing is claimed and you will the newest taxpayer or a related individual spends particularly strength to help make hydrogen whereby the newest point 45V borrowing is said, new confirmation declaration must contain attestations your accredited verifier did a confirmation enough to determine one to-