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    Home /  Insights /  Memos and Newsletters /  Memo
    S&C Memos

    Energy Transition Insights: Proposed Guidance on US Advanced Manufacturing Production Tax Credit

    December 29, 2023 | min read |
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    The US Inflation Reduction of Act 2022 established the 45X credit for the US production and sale of certain eligible components. On December 14, 2023, the IRS and Treasury Department released proposed regulations that provide much-needed guidance on the requirements for claiming the 45X credit. The attached memo contains the key takeaways.

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