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TREAS/IRS RIN: 1545-BQ54 Publication ID: Fall 2023 
Title: Advanced Manufacturing Investment Credit 
Abstract:

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

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 50(a)(3)(C)    26 U.S.C. 48D(d)(6)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/23/2023  88 FR 17451   
NPRM Comment Period End  05/22/2023 
Notice of Public Hearing  06/22/2023  88 FR 40725   
Public Hearing  07/26/2023 
Final Action  06/00/2024 
Additional Information: REG-120653-22 (NPRM) Drafter attorney: Lani Sinfield (202) 317-5871 Reviewer attorney: Barbara J. Campbell (202) 317-5121 Treasury attorney: Sarah Haradon (410) 622-6111 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lani M. Sinfield
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5107,
Washington, DC 20224
Phone:202 317-5871
Email: lani.m.sinfield@irscounsel.treas.gov