Finanse publiczne · 25.11.2024

Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction

This document contains corrections to the final regulations (TD 10009), published in the Federal Register on October 23, 2024. The final regulations implement the advanced manufacturing investment credit and special 10-year credit recapture rule established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States.

Source: Federal Register — Department of the TreasuryOpen original release →

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