Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction
other · IRS · Rule · Published 2024-11-25 · Effective 2024-12-23 · 89 FR 92793
Document
Document number
2024-27427
Federal Register citation
89 FR 92793
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction.
Category
other
Sub-agency
IRS
Publication date
2024-11-25
Effective date
2024-12-23
Treasury docket
TD 10009
Abstract
This document contains corrections to the final regulations (TD 10009), published in the Federal Register on October 23, 2024. The final regulations implement the advanced manufacturing investment credit and special 10-year credit recapture rule established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States.