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  • videocam Live Webinar with Live Q&A
  • calendar_month March 24, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

IRS Rules and OBBBA: Obtaining the Advanced Manufacturing Production Tax Credit

General Rules and Definitions, Sales to Unrelated Persons, Eligible Components and Related Credit Values, Section 6417 Direct Pay

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CPE
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About the Course

Introduction

This CLE/CPE webinar will provide tax professionals an in-depth analysis of key components of Section 45X tax credits, the impact of the One Big Beautiful Bill Act (OBBBA), and key considerations for manufacturers and contract manufacturers. The panel will discuss the 45X advanced manufacturing production credit and recent regulations. The panel will also discuss strategies to monetize Section 45X credits.

Description

Manufacturers are eligible for tax credits aimed at supporting manufacturing under IRC Section 45X. Recently, the IRS issued proposed regulations for claiming the Section 45X Advanced Manufacturing Production Tax Credit for producing specific components within the United States. Tax professionals must understand key provisions of the recent guidance, the interplay between 45X MPTC with other credits, and key considerations when determining which tax credit to utilize for manufacturers in light of the recent guidance.

The Inflation Reduction Act of 2022 established 45X MPTC and the "direct pay" option for tax credits under certain circumstances, the tax credit transfer regime, and other key items. The 45X MPTC provides tax credits for each eligible component domestically produced. However, projects cannot claim both the 45X MPTC and 48C credit, making the determination of which should be used a critical component to financing a project.

The OBBBA maintained the 45X MPTC but added certain guardrails for the phase out for most eligible components, material assistance from specified foreign entities, an enhanced "integrated component rule," and key changes.

Listen as our panel discusses eligibility under Section 45X, requirements under the OBBBA, and other key items in determining the use of the Section 45X tax credit.

Presented By

Robert H. Wilson
Of Counsel
Bricker Graydon LLP

Mr. Wilson is a member of the firm’s Public Finance team. He advises public and private-sector clients on a wide range of tax, incentive, and regulatory matters, with a focus on projects in the energy, infrastructure, and economic‑development sectors. Mr. Wilson's work includes guiding clients through federal energy tax credits, structuring complex financial incentives, and navigating compliance considerations for major capital and low‑carbon initiatives. He also has a strong background in indirect tax, incentive structuring, and economic development. Mr. Wilson has secured federal, state, and local incentives, such as property tax abatements, tax increment financing, and grant funding, for projects involving infrastructure expansion, supply‑chain development, and large‑scale capital investment. He regularly collaborated with public agencies and managed compliance for numerous incentive programs.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, March 24, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Inflation Reduction Act of 2022 and impact on manufacturers

A. In-depth discussion of the various types of eligible components

II. Impact of OBBBA

III. Section 45X MPTC requirements and limitations

IV. IRS guidance

A. General rules and definitions

B. Sales to unrelated persons

C. Eligible components and credit values

D. How the proposed regulations treat contract manufacturing arrangements

E. Credits for critical minerals

F. Direct pay

V. 45X vs. 48C; determining which is best under certain circumstances

The panel will discuss these and other key issues:

  • Impact of the OBBBA, IRS guidance, and key considerations and challenges for the Section 45X tax credit
  • Areas of focus in determining the use of 45X MPTC vs. 48C ITC
  • Navigating the application process
  • Best practices for manufacturers

Learning Objectives

After completing this course, you will be able to:

  • Recognize key tax provisions of the Inflation Reduction Act and OBBBA and the impact on manufacturers
  • Understand the requirements and limitations of Section 45X MPTC
  • Ascertain key considerations in determining the best circumstances for utilizing Section 45X vs. Section 48C tax credits
  • Identify key issues and pitfalls to avoid when claiming the Section 45X MTPC
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years plus business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules, supervising other preparers/accountants. Specific knowledge and understanding of practical guidance to avoid the most common and costly risk areas in corporate tax compliance, exemptions, deductions, net operating losses, utilizing various tax credits, and tax compliance.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .