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Revitalizing the U.S. Semiconductor Supply Chain Through Tax Policy

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Revitalizing the U.S. Semiconductor Supply Chain Through Tax Policy

  • By Patrick M. Ryle, Caleb S. Watkins, Keith Carruthers, Robert Haverland

Patrick M. Ryle, Caleb S. Watkins, Keith Carruthers, and Robert Haverland examine the final regulations on the advanced manufacturing investment credit, focusing on the direct-pay election, the denial of the double benefit rule, and the excessive payment rule.

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