1545-BQ76 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Pre-filing Registration Requirements for Certain Tax Credit Elections

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 CFR 602 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 No Temporary Rule 06/21/2023 88 FR 40086 Final Action 11/00/2024 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 Undetermined Businesses Governmental Jurisdictions Organizations Local State Tribal No Undetermined No No 1545-BQ63 Related to 1545-BQ64 Related to 1545-BQ75 Related to Lani Sinfield M. Attorney 1545 Internal Revenue Service IRS 202 317-5871 lani.m.sinfield@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5107, Washington DC 20224