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Semiconductors › Final Guidance

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Treasury Department Issues Final Section 48D Guidance on CHIPS Act Semiconductor Tax Incentive

Holland & Knight LLP on 10/30/2024

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

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Semiconductors › Final Guidance

Treasury Department Issues Final Section 48D Guidance on CHIPS Act Semiconductor Tax Incentive

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