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Current as of January 01, 2026 | Updated by Findlaw Staff
The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Clean hydrogen.” Hydrogen used in a project which has been determined by the United States Department of Energy to demonstrably aid achievement of the clean hydrogen production standard under section 822 of the Energy Policy Act of 2005 (Public Law 109-58, 11 Stat. 594) 1 by mitigating emissions across the supply chain through aggressive carbon capture, by measures to mitigate fugitive methane emissions or by the use of clean electricity or other technologies or practices approved by the United States Department of Energy.
“Project facility.” A facility located in this Commonwealth which is owned by a qualified taxpayer which is part of a Regional Clean Hydrogen Hub designated by the United States Department of Energy authorized under section 813 of the Energy Policy Act of 2005. 2
“Qualified taxpayer.” A company that satisfies all of the following:
(1) Owns and operates a project facility located within a Regional Clean Hydrogen Hub designated by the United States Department of Energy authorized under section 813 of the Energy Policy Act of 2005.
(2) Has entered into a commitment letter under section 1752-L(b) 3 to purchase clean hydrogen from a Regional Clean Hydrogen Hub within this Commonwealth for use in manufacturing at a project facility in this Commonwealth which has been placed in service on or after the effective date of this section.
(3) Has made a capital investment of at least $500,000,000 in order to construct the project facility and place the project facility into service in this Commonwealth.
(4) Has created a minimum aggregate total of 1,200 new jobs and permanent jobs.
(5) Has made good faith efforts to recruit and employ, and to encourage any contractors or subcontractors to recruit and employ, workers from the local labor market for employment during the construction of the project facility.
(6) Has demonstrated that the new jobs created at the project facility or for work covered by Subarticle F 4 are paid at least the prevailing minimum wage and benefit rates for each craft or classification as determined by the Department of Labor and Industry.
(7) The construction work to place a project facility into service shall be performed subject to the act of March 3, 1978 (P.L. 6, No. 3), 5 known as the Steel Products Procurement Act.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8751-L. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8751-l/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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