Nicholas Liebham

Mar 28, 2024 | jdsupra.com | Nicole Elliott |Nicholas Liebham |Greg Louer

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. The Section 48D credit is generally 25 percent of the basis of any qualified property that is part of an eligible taxpayer's advanced manufacturing facility.

Mar 28, 2023 | jdsupra.com | Christopher DeLacy |Nicole Elliott |Nicholas Liebham

March 28, 2023 Christopher DeLacy, Nicole Elliott, Nicholas Liebham, Greg Louer, Joshua Odintz Holland & Knight LLP + Follow x Following x Following - Unfollow Contact To embed, copy and paste the code into your website or blog: Highlights 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. The Section 48D credit is generally 25 percent of the basis of any...