Establishes Brazil’s legal framework for low-carbon hydrogen, creating a comprehensive regulatory and incentive structure to promote the development of the low-carbon hydrogen industry and sustainable hydrogen production. It defines key concepts and eligibility criteria for “low-carbon hydrogen”, assigns regulatory responsibilities, and introduces a special tax regime (Rehidro) to stimulate investments across the hydrogen value chain. It also formalises key policy instruments, including the Brazilian Hydrogen Certification System (SBCH2), the National Hydrogen Programme (PNH2), and the Low-Carbon Hydrogen Development Programme (PHBC).