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Treasury Department, IRS Release Final Regulations on Direct Pay Under CHIPS Act Section 48D | Holland & Knight LLP

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 in.

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Treasury Department And IRS Release Final Regulations On The Direct Payment Of Tax Credits - Energy Law

The U.S. Department of the Treasury and IRS on March 5, 2024, released final regulations regarding the direct payment of tax credits under Section 6417 of the Internal Revenue Code.

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