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Policy intelligence brief

2024-23857 — Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50

This document contains final regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States. The final regulations adopt with certain modifications rules proposed in the first of two notices of proposed rulemaking to implement the credit, other than proposed rules regarding the elective payment election that were addressed in the final rule adopted in conne…

Legal stateEnacted or issuedVerify the effective date, covered entities, and operative text.
JurisdictionUnited StatesFederal-source record
Latest recorded action2024-10-23Final rule.
Primary sourceFed. RegisterOriginal public record linked

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Issues named in the record

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2024-23857 evidence graph

Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50

8 nodes · 7 evidenced edges
Policy record 1Policy theme 3Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly concerns: Theme named in the title or stored summaryclassified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordissued by: Issuing agency named in the tracked public recordmember of family: standalonePolicy record2024-23857Advanced Manufacturing Inve…2024-23857: Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50Policy themeGrid ReliabilityExplicit record textGrid Reliability: Explicit record textPolicy themeJob CreationAI-assisted policy themeJob Creation: AI-assisted policy themePolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themeJurisdictionUnited StatesFederal policy jurisdictionUnited States: Federal policy jurisdictionOriginal sourceFed. RegisterOriginal public sourceFed. Register: Original public sourceDocumented actorTreasury DepartmentagencyTreasury Department: agencyPolicy familyAdvanced Manufacturing…USAdvanced Manufacturing Investment Credit Rules Under Sections 48D and 50: US

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