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 equity@chipsact.com 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
Definitions
-
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
