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TREAS/IRS

RIN: 1545-BQ76

Publication ID: Spring 2024

Title: Pre-filing Registration Requirements for Certain Tax Credit Elections
Abstract: Temporary regulations regarding the elective payment of applicable credits under section 6417 established by section 13801(a) of the Inflation Reduction Act of 2022 (IRA22), the transfer of certain credits under section 6418 established by section 13801(b) of IRA22, and 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: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1 26 CFR 602
Legal Authority: 26 U.S.C. 48D(d)(2)(E) and (6) 26 U.S.C. 6417(d)(5) and (h) 26 U.S.C. 6418(g)(1) and (h) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Temporary Rule	06/21/2023	88 FR 40086
Final Action	11/00/2024

Additional Information: Drafter: For 6417 and 6418: David McDonnell, (202) 317-4137; Reviewer: James Holmes, (202) 317-4137; Treasury: Amber MacKenzie, (202) 306-3632 and Sarah Haradon (202) 527-2032; REG-101607-23; CC:PSI:5 Drafter: For 48D: Lani M. Sinfield, (202) 317-5871, Reviewer: Barbara Campbell, (202) 317-5121, Treasury: Sarah Haradon (202) 527-2032 CC:PSI:5
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: Local, State, Tribal
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BQ63, Related to 1545-BQ64, Related to 1545-BQ75
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