United States: Treasury Department, IRS Release Final Regulations On Direct Pay Under CHIPS Act Section 48D - Holland & Knight

United States: Treasury Department, IRS Release Final Regulations On Direct Pay Under CHIPS Act Section 48D - Holland & Knight

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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.

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