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TREAS/IRS RIN: 1545-BQ75 Publication ID: Fall 2023 
Title: ●Elective Payment of Advanced Manufacturing Investment Credit  
Abstract:

Final regulations regarding the elective payment election of the advanced manufacturing investment credit under 48D established by section 107(a) of the CHIPS Act of 2022.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR part 1    26 CFR part 602     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 48D(d)(1), (d)(6)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/21/2023  88 FR 40123   
NPRM Comment Period End  08/14/2023 
Public Hearing  08/24/2023 
Final Action  06/00/2024 
Additional Information: Drafter: Lani M. Sinfield, (202) 317-5871, Reviewer: Barbara Campbell, (202) 317-5121, Treasury: Sarah Haradon, (202) 622-6111, CC:PSI:5 REG-105595-23
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 
Related RINs: Related to 1545-BQ54 
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