qualified facility

(4) Qualified facility The term “qualified facility”— (A) means a facility used for the production of transportation fuels, and (B) does not include any facility for which one of the following credits is allowed under section 38 for the taxable year: (i) The credit for production of clean hydrogen under section 45V. (ii) The credit determined under section 46 to the extent that such credit is attributable to the energy credit determined under section 48 with respect to any specified clean hydrogen production facility for which an election is made under subsection (a)(15) of such section. (iii) The credit for carbon oxide sequestration under section 45Q.


26 USC § 45Z(d)(4)

Scoping language

In this section
Is this correct? or