Advanced Manufacturing Investment Credit — Section 48D (CHIPS Act)
Backs organizations and institutions in United States by guiding semiconductor and manufacturing innovation from prototype work to stronger buyer demand.
About
Section 48D is the IRS's advanced manufacturing investment credit for semiconductor and semiconductor-equipment investment in the United States. It is a CHIPS Act tax credit, not a grant, and it gives eligible manufacturers a 25% credit on qualified investment in advanced manufacturing facilities. The credit remains active, with construction required to begin before January 1, 2027.
The eligible …
HardwareAdvanced ManufacturingSemiconductors
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.