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136 STAT. 1981 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(xxii) Titanium. ‘‘(xxiii) Ytterbium. ‘‘(xxiv) Zinc. ‘‘(xxv) Zirconium. ‘‘(d) SPECIAL RULES.—In this section— ‘‘(1) RELATED PERSONS.—Persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). ‘‘(2) ONLY PRODUCTION IN THE UNITED STATES TAKEN INTO ACCOUNT.—Sales shall be taken into account under this section only with respect to eligible components the production of which is within— ‘‘(A) the United States (within the meaning of section 638(1)), or ‘‘(B) a possession of the United States (within the meaning of section 638(2)). ‘‘(3) PASS-THRU IN THE CASE OF ESTATES AND TRUSTS.— Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply. ‘‘(4) SALE OF INTEGRATED COMPONENTS.—For purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if such component is integrated, incorporated, or assembled into another eligible component which is sold to an unrelated person.’’. (b) CONFORMING AMENDMENTS.— (1) Section 38(b) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended— (A) in paragraph (36), by striking ‘‘plus’’ at the end, (B) in paragraph (37), by striking the period at the end and inserting ‘‘, plus’’, and (C) by adding at the end the following new paragraph: ‘‘(38) the advanced manufacturing production credit deter- mined under section 45X(a).’’. (2) The table of sections for subpart D of part IV of sub- chapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: ‘‘Sec. 45X. Advanced manufacturing production credit.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to components produced and sold after December 31, 2022. PART 6—SUPERFUND SEC. 13601. REINSTATEMENT OF SUPERFUND. (a) HAZARDOUS SUBSTANCE SUPERFUND FINANCING RATE.— (1) EXTENSION.—Section 4611 is amended by striking sub- section (e). (2) ADJUSTMENT FOR INFLATION.— (A) Section 4611(c)(2)(A) is amended by striking ‘‘9.7 cents’’ and inserting ‘‘16.4 cents’’. (B) Section 4611(c) is amended by adding at the end the following: ‘‘(3) ADJUSTMENT FOR INFLATION.— 26 USC 45X note. 26 USC 38 prec. 26 USC 38. Regulations. Applicability. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00165 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw