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Finanse publiczne · 11/03/2024

Final Regulations for Elective Payment of Advanced Manufacturing Investment Credit Under CHIPS Act

The IRS has released final regulations for the elective payment of the advanced manufacturing investment credit under the CHIPS Act of 2022, outlining rules for partnerships, S corporations, and the pre-filing registration process for taxpayers making the elective payment election.

Source: Federal Register — Department of the TreasuryOpen original release →