4. Control Which have Recapture Regulations Significantly less than Areas fifty and you will forty-eight(a)(10)(C)
Suggested 1.4815(f)(6) would provide you to definitely, while in the one taxable seasons of the recapture several months for all the borrowing desired under section 48(a) when it comes to qualified property that is element of a specified clean hydrogen production business, the recapture laws will be used, when the relevant, from the adopting the acquisition: (i) section fifty(a) (recapture if there is dispositions, an such like.); (ii) part forty-eight(a)(10)(C) (recapture concerning the prevailing salary criteria); and you may (iii) point forty eight(a)(15)(E) (emissions tier recapture).