(1) As used in this section: (a) "Commercial enterprise" means the same as that term is defined in Section 59-7-626. (b) "Commercial unit" means the same as that term is defined in Section 59-7-626. (c) "Hydrogen production system" means the same as that term is defined in Section 59-7-626. (d) "Office" means the Office of Energy Development created in Section 79-6-401. (2) (a) A claimant, estate, or trust may claim a refundable credit under this section if: (i) the claimant, estate, or trust owns a hydrogen production system; (ii) the hydrogen production system is completed and placed in service on or after January 1, 2022; (iii) the claimant, estate, or trust sells as a commercial enterprise, or supplies for the claimant's, estate's, or trust's own use in commercial units, the hydrogen produced from the hydrogen production system; (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Section
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