Section 8752-L - Eligibility.(a) Demonstration.--In order to be eligible to receive a tax credit, a company shall demonstrate the following: (1) The company meets the requirements of a qualified taxpayer.(2) Confirmation that the company has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined by assessment or determination by the department and not under timely appeal.(b)Commitment letter.--A company that applies for and receives a tax credit under this subarticle shall enter into a commitment letter with the Department of Community and Economic Development to prescribe the date by which the project facility will begin to purchase clean hydrogen from sources within the regional clean hydrogen hub in this Commonwealth for use in manufacturing at the project facility.Added by P.L. TBD 2022 No. 108, § 16, eff. 1/3/2023.