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Nicholas Alexander Leibham on Muck Rack

Nicholas Alexander Leibham

As seen in: Lexology, Mondaq
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Articles

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

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By Nicole Elliott, Joshua David Odintz, Nicholas Alexander Leibham, Greg Louer
| Mondaq
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.
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Treasury Department, IRS Release Final Regulations on Direct Pay Under CHIPS Act Section 48D

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By Joshua David Odintz, Nicole Elliott, Nicholas Alexander Leibham, Greg Louer
| Lexology Verified
Highlights 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.
Open in Who Shared Issue with article?

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

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By Nicole Elliott, Joshua David Odintz, Christopher DeLacy, Greg Louer, Nicholas Alexander Leibham
| Lexology Verified
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 qualified property that is part of an eligible taxpayer's advanced manufacturing facility.
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