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TREAS/IRS RIN: 1545-BQ85 Publication ID: Fall 2023 
Title: ●Advanced Manufacturing Production Credit  
Abstract:

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).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 45X    26 U.S.C. 7805    Pub. L. 117-169, sec. 13502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mindy Y. Chou
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5114,
Washington, DC 20224
Phone:202 317-6853
Email: mindy.y.chou@irscounsel.treas.gov