Tax blog
The Advanced Manufacturing Investment Credit: How We Got Here—and Why Congress’s 2025 Upgrade Is a Big Win for U.S. Chips
In July 2025, Congress raised the Advanced Manufacturing Investment Credit (AMIC) in the tax code’s §48D from 25% to 35%—for qualified property placed in service after December 31, 2025. This is a meaningful boost to America’s semiconductor build-out, tightening the
September 9, 2025
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