News & Analysis as of November 19, 2024

Final Rules

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Treasury Department, IRS Release Final Regulations on Direct Pay Under CHIPS Act Section 48D

Holland & Knight LLP on 3/28/2024

The Chips and Science Act of 2022 (CHIPS Act) added Section 48D to the Internal Revenue Code to incentivize the production of semiconductors and semiconductor manufacturing equipment in the United States. The credit is equal...more

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Treasury Department, IRS Release Final Regulations on Direct Pay Under CHIPS Act Section 48D

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