View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

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

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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5107,
Washington, DC 20224
Phone:202 317-5871