Data / Federal rules / 2024-27427
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction
The Internal Revenue Service published this final rule in the Federal Register on November 25, 2024. It took effect on December 23, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-27427
- Type
- Final rule
- Action
- Final rule; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- November 25, 2024
- Takes effect
- December 23, 2024
- Dates
- These corrections are effective on December 23, 2024.
- Docket
- TD 10009
- Regulation ID (RIN)
- 1545-BQ54
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 2
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Everything from the Internal Revenue Service · Published in November 2024
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.