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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