In field attorney advice memorandum 20161102F, released March 16, the IRS advised that a manufacturer may only claim the agricultural chemicals security credit under Section 45O for expenses related to a chemical that was intended for agricultural use.  The IRS advised that the taxpayer could not claim the credit on certain non-agricultural chemicals because the credit was clearly intended to provide relief for the agriculture industry, and because there was “no objective evidence indicating that [the chemicals in question] were intended to be used or actually used as pesticides, or as an active or inert ingredient thereof.”