Treasury Department, Internal Revenue Service
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.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [TD 10009] RIN 1545-BQ54 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final rule; correction. SUMMARY: 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. DATES: These corrections are effective on December 23, 2024. FOR FURTHER INFORMATION CONTACT: Lani Sinfield of the Office of Associate Chief Counsel (Passthroughs and Special Industries) at (202) 317-4137 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10009) subject to this correction sets forth amendments to the Income Tax Regulations ( 26 CFR part 1 ) under sections 48D and 50(a) of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2024-23857 (TD 10009), appearing on page 84732 in the Federal Register on Wednesday, October 23, 2024, is corrected as follows: 1. On page 84736, in the third column, in the first partial paragraph, the sixth line, remove “made” and add “make” in its place. 2. On page 84737, in the first column, in the last partial paragraph, the seventh line, remove “county” and add “…
Other Federal Register documents from the same docket.
Citation: 89 FR 92793
