Advanced Manufacturing Investment Credit Additional Guidance on Low-Income Communities Bonus Credit Program Excise Tax on Designated Drugs; Procedural Requirements Excise Tax on Repurchase of Corporate Stock; Procedure and Administration Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern Transfer of Certain Credits Elective Payment of Advanced Manufacturing Investment Credit Elective Payment of Applicable Credits