Department of Treasury November 25, 2024 – Federal Register Recent Federal Regulation Documents

Results 1 - 2 of 2

Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction

Document Number: 2024-27427

Type: Rule

Date: 2024-11-25

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27427.html

Publication of the Tier 2 Tax Rates

Document Number: 2024-27487

Type: Notice

Date: 2024-11-25

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

Publication of the tier 2 tax rates for calendar year 2025 as required by section 3241(d) of the Internal Revenue Code. Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27487.html