Unpacking The Proposed Production Tax Credit Regulations

By Casey August and Jared Sanders (January 3, 2024, 5:26 PM EST) -- The Internal Revenue Service and the U.S. Department of the Treasury published proposed regulations on Dec. 15, 2023, that apply to the advanced manufacturing production credit under Section 45X of the Internal Revenue Code, enacted in 2022 as part of the Inflation Reduction Act.[1]...

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