The dehydrogenation of semiconducting boron carbide (B(10)C(2)H(x)) films as well as the three closo-carborane isomers of dicarbadodecaborane (C(2)B(10)H(12)) and two isomers of the corresponding closo-phosphacarborane (PCB(10)H(11)) all appear to be very similar. Photoionization mass spectrometry studies at near-threshold gas phase photoionization indicate that the preferred pathway for dissociation of the parent cation species (C(2)B(10)H(10)(+) or PCB(10)H(9)(+)) is, in all cases, the loss of H(2). Ab initio density functional theory (DFT) calculations indicate that energetically preferred sites for exopolyhedral hydrogen (B-H) bond dissociation are in all cases at B atoms opposite the C atoms in the parent cage molecule. The site of photodissociation of hydrogen from semiconducting boron carbide (B(10)C(2)H(x)) films, fabricated by plasma-enhanced chemical vapor deposition, is a cage boron atom that can bond to nitrogen upon exposure to VUV light in the presence of NH(3). Shifts in core level binding energies due to nitrogen bond formation indicate that B-N bond formation occurs only at B atoms bound to other boron atoms (B-B sites) and not at B-C sites or at C sites, in agreement with gas phase results.