SECTION 1. PURPOSE

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) plan to issue guidance regarding the advanced manufacturing production credit under new § 45X (§ 45X credit) and the qualifying advanced energy project credit under § 48C (§ 48C credit) of the Internal Revenue Code (Code), as added and amended, by §§ 13502 and 13501, respectively, of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA). This notice requests general and specific comments on questions pertaining to the implementation and administration of §§ 45X and 48C, which will help to inform the development of guidance implementing §§ 45X and 48C.