1545-BQ85 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Advanced Manufacturing Production Credit

The proposed regulations would provide guidance regarding the requirements for taxpayers to obtain advanced manufacturing production credits under new 45 X of the Internal Revenue Code as provided by section 13502 of Pub. L. 117-169, 136 Stat. 1969, 1971 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA).

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined No Not Yet Determined 26 U.S.C. 45X 26 U.S.C. 7805 Pub. L. 117-169, sec. 13502 No NPRM 12/00/2023 REG-107423-23 Drafting Attorney: Mindy Chou (312) 368-8749 Reviewing Attorney: Susie K. Bird (202) 317-4860 Treasury Attorney (OTP): Jennifer Bernardini (202) 622-6473 CC:PSI Undetermined No Undetermined No Undetermined No No Mindy Chou Y. General Attorney 1545 Internal Revenue Service IRS 202 317-6853 mindy.y.chou@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5114, Washington DC 20224