Adds qualified semiconductor design expenditures to the advanced manufacturing investment credit.

The STAR Act of 2025 amends the Internal Revenue Code to include qualified semiconductor design expenditures in the advanced manufacturing investment credit. This includes in-house semiconductor design expenses and contract design expenses for semiconductor design conducted in the United States. The credit applies to expenditures paid or incurred after the enactment date and before January 1, 2037. The amendments also ensure that these expenditures are not double-counted in other tax credits.

Adds qualified semiconductor design expenditures to the advanced manufacturing investment credit.

The STAR Act of 2025 amends the Internal Revenue Code to include qualified semiconductor design expenditures in the advanced manufacturing investment credit. This includes in-house semiconductor design expenses and contract design expenses for semiconductor design conducted in the United States. The credit applies to expenditures paid or incurred after the enactment date and before January 1, 2037. The amendments also ensure that these expenditures are not double-counted in other tax credits.