The STAR Act of 2025 amends the Internal Revenue Code to include qualified semiconductor design expenditures in the advanced manufacturing investment.
The STAR Act of 2025 amends the Internal Revenue Code to expand the advanced manufacturing investment credit to include qualified semiconductor design expenditures. This credit applies to expenditures related to semiconductor design conducted in the United States, including wages, supplies, and the right to use computers. The credit is limited to expenditures incurred after the enactment date and before December 31, 2036. The bill also defines terms such as "qualified semiconductor design" and "qualified semiconductor design expenditures" to clarify the scope of eligible activities.
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