Review of the Advanced Manufacturing Production Credit Implementation Identified Weaknesses in the Pre Rulemaking Process

Provide for a written process that will track all comment letters submitted prior to the issuance of a notice of proposed rulemaking or other guidance to facilitate consideration of those comments by the Chief Counsel drafting team assigned to the project.

Allow for the use of document review software as part of the written process to track comment letters for requests that receive a significant number of submissions.