1545-BQ54 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Advanced Manufacturing Investment Credit

Proposed regulations regarding the advanced manufacturing investment credit under 48D established by section 107 of the CHIPS Act of 2022.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 50(a)(3)(C) 26 U.S.C. 48D(d)(6) No NPRM 03/23/2023 88 FR 17451 NPRM Comment Period End 05/22/2023 Final Action 12/00/2023 REG-120653-22 (NPRM) Drafter attorney: Lani Sinfield (202) 317-5871 Reviewer attorney: Barbara J. Campbell (202) 317-5121 Treasury attorney: Jarrett Jacinto (202) 997-5410 and Jennifer Bernardini (202) 622-6184 CC:PSI Undetermined Governmental Jurisdictions None No No No No Lani Sinfield M. Attorney 1545 Internal Revenue Service IRS 202 317-5871 lani.m.sinfield@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5107, Washington DC 20224