(d) The means to access Time Attribute Certificates (EACs) -(1) Generally. Such, one to megawatt-hour out of energy used to write hydrogen will have to become paired with you to definitely megawatt-time off qualifying EACs. Subsequent, to satisfy this requirements, an excellent taxpayer’s purchase and you can retirement out of being qualified EACs might also want to be submitted from inside the a professional EAC registry otherwise accounting program (as defined in the section (d)(2)(v) on the section) so that the buy and you will advancing years of these EACs is generally confirmed of the an experienced verifier (given that outlined in step 1.45V5(h)).