Advanced Manufacturing Production Credit; Correction

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 10010] RIN 1545-BQ85 AGENCY: Internal Revenue Service (IRS), Treasury. ( printed page 93171) ACTION: Final rule; correction. SUMMARY: This document contains corrections to Treasury Decision 10010 published in the Federal Register on Monday, October 28, 2024. Treasury Decision 10010 sets forth final regulations regarding the advanced manufacturing production credit established by the Inflation Reduction Act of 2022 to incentivize the production of eligible components within the United States. DATES: Effective date: These corrections are effective on December 27, 2024. Applicability date: For date of applicability, see §§ 1.45X-1(j), 1.45X-2(f), 1.45X-3(g), and 1.45X-4(d). FOR FURTHER INFORMATION CONTACT: Mindy Chou or Derek Gimbel at (202) 317-6853 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10010) subject to these corrections are issued under section 45X of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2024-24840 (TD 10010), appearing on page 85798 in the Federal Register of Monday, October 28, 2024, is corrected as follows: 1. On page 85798, in the second column, in the second partial paragraph, in the third line from the bottom of the paragraph, the language “1818 (August 16, 2022)” is corrected to read “1818, 1971 (August 16, 2022)”. 2. On page 85800, in the first column, in the first full p…