for sale
(ii) For sale or use. The term for sale or use means for the primary purpose of making ready and available for sale or use. Storage of hydrogen following production does not disqualify such hydrogen from being considered produced for sale or use. (14) Qualified clean hydrogen production facility. The term qualified clean hydrogen production facility means a facility (i) Owned by the taxpayer; (ii) That produces qualified clean hydrogen; and (iii) The construction of which begins before January 1, 2033. (15) Secretary. The term Secretary means the Secretary of the Treasury or her delegate. (16) Section 45V credit. The term section 45V credit means the credit for production of clean hydrogen determined under section 45V of the Code, so much of sections 6417 and 6418 of the Code that relate to section 45V, and the section 45V regulations. (17) Section 45V regulations. The term section 45V regulations means this section, 1.45V-2 through 1.45V-6, and the regulations in this chapter under sections 6417 and 6418 of the Code that relate to the section 45V credit.