Home Table of Contents

§ 8751-L. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 3, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XVII-L. Pennsylvania Economic Development for a Growing Economy (PA Edge) Tax Credits (Refs & Annos)
Subarticle D. Regional Clean Hydrogen Hubs
Effective: January 3, 2023
72 P.S. § 8751-L
§ 8751-L. Definitions
Currentness
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 F4 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.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-L, § 1751-L, added 2022, Nov. 3, P.L. 1695, No. 108, § 16, effective in 60 days [Jan. 3, 2023].

Footnotes

1
See 42 U.S.C.A. § 16166.
2
See 42 U.S.C.A. § 16161a.
3
72 P.S. § 8752-L.
4
72 P.S. § 8791-L et seq.
5
73 P.S. § 1881 et seq.
72 P.S. § 8751-L, PA ST 72 P.S. § 8751-L
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document