Advanced Manufacturing Investment Credit — Section 48D — TY2025 / Filed
Supports United States semiconductor manufacturers by offsetting domestic investments in chipmaking facilities through advanced manufacturing tax credits.
The Section 48D Advanced Manufacturing Investment Credit, established by the CHIPS Act of 2022, provides semiconductor manufacturers and semiconductor manufacturing equipment makers a credit equal to 25% of the qualified investment basis for eligible property placed in service in the United States. Property must be placed in service after December 31, 2022, and construction must begin before Janua…
Semiconductor and semiconductor manufacturing equipment facilities placed in service in the US.
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