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IRS Newswire August 4, 2023

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*Issue Number*:? ? IR-2023-141

*Inside This Issue*
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*Treasury and IRS issue guidance relating to section 5000D of the Internal Revenue Code*

WASHINGTON ? The Department of the Treasury and the Internal Revenue Service today issued guidance for manufacturers, producers and importers of certain drugs regarding the tax imposed by section 5000D of the Internal Revenue Code. Section 5000D was enacted as part of the Inflation Reduction Act.

Notice 2023-52 [ [link removed] ] announces that the Treasury Department and IRS intend to issue proposed regulations under section 5000D. Specifically, the notice proposes that future regulations will provide:


* rules on the scope of sales subject to the section 5000D tax;
* rules regarding the taxable sale price; and
* procedural rules intended to help taxpayers meet their reporting and payment obligations with respect to the tax.

The IRS maintains a page on IRS.gov [ [link removed] ] with news and technical guidance related to all aspects of the Inflation Reduction Act.

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