The Chips and Science Act of 2022 (CHIPS Act) added Section 48D to the Internal Revenue Code to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment in the United States. The credit is equal...more
3/28/2023
/ Comment Period ,
Internal Revenue Code (IRC) ,
IRS ,
Manufacturers ,
New Guidance ,
Proposed Regulation ,
Semiconductors ,
Tax Credits ,
Tax Incentives ,
Technology Sector ,
U.S. Treasury