Data / Federal rules / 2024-08494
Elective Payment of Advanced Manufacturing Investment Credit; Correction
The Internal Revenue Service published this final rule in the Federal Register on April 22, 2024. It took effect on April 22, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-08494
- Type
- Final rule
- Action
- Final rule; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 22, 2024
- Takes effect
- April 22, 2024
- Dates
- These corrections are effective on April 22, 2024 and for dates of applicability see Sec. 1.48D-6(h).
- Docket
- TD 9989
- Regulation ID (RIN)
- 1545-BQ75
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
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Everything from the Internal Revenue Service · Published in April 2024
Read from the Federal Register API, last updated 2026-10-23. 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.