# Elective Payment of Advanced Manufacturing Investment Credit; Correction
> **IRS** · Final rule; correction. · Published 2024-04-22 · Effective 2024-04-22 · 89 FR 29257
## Document
- **Document number:** 2024-08494
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 29257
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-04-22
- **Effective date:** 2024-04-22
- **Treasury docket:** TD 9989
## Abstract

This document contains corrections to Treasury Decision 9989, which was published in the Federal Register for Monday, March 11, 2024. Treasury Decision 9989 issued final regulations concerning the elective payment election of the advanced manufacturing investment credit under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/04/22/2024-08494/elective-payment-of-advanced-manufacturing-investment-credit-correction)
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