Secretary
(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.