JD Supra

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

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 ...
JD Supra

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

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 ...
Yahoo Finance

Wolfspeed Receives $698.6 Million in Section 48D Cash Tax Refunds from IRS

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