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Claim Your Tax Credit

Semiconductor related businesses qualify for a 25% refundable tax credit on certain capital investments made this year including buildings and equipment.

The credit is not just an offset, it's actual cash back.


Example: You have $100 in CapEx and owe $10 in income tax. You get a check for $15. (25% x $100 - $10). If you have qualified cap-ex, it's free money. 

To get started, email us at or click below to schedule a meeting with our tax experts. 

Eligibility Requirements

  • Buildings or equipment

  • Placed in service on or after Jan. 1, 2023

  • Bought new, constructed or renovated by the taxpayer

  • Integral to manufacturing semiconductors or to manufacturing semiconductor manufacturing equipment


  • Semiconductor Manufacturing – includes fabrication and packaging

  • Semiconductor Manufacturing Equipment – specialized equipment for manufacturing semiconductors and subsystems that enable or are incorporated into the manufacturing equipment.

Examples of Semiconductor Manufacturing Equipment & Subsystems

  • Deposition equipment, including, Chemical Vapor Deposition (CVD), Physical Vapor Deposition (PVD), and Atomic Layer Deposition (ALD);

  • Etching equipment (wet etch, dry etch);

  • Lithography equipment (steppers, scanners, extreme ultraviolet (EUV));

  • Wafer slicing equipment, wafer dicing equipment, and wire bonders;

  • Inspection and measuring equipment, including scanning electron microscopes, atomic force microscopes, optical inspection systems, and wafer probes;

  • Certain metrology and inspection systems;

  • Ion implantation and diffusion/oxidation furnaces

Flag of USA on a processor, CPU Central processing Unit or GPU microchip on a motherboard.
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