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Hydrogen is the most perspective energy source to be used in future probably and thus economics of hydrogen fuel cells is quite an important issue today. This paper targets the above issue and considers the following aspects: opportunity cost factors, supply and demand, role of government and impact on USA taxes concerned with economics of hydrogen fuel cells. United States of America is the largest energy consumer in the world – it spent hundreds billion dollars on oil production and consumption, research and innovation in order to provide energy supply for the nation.