Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. A, sec. 70308 (as amended)
ENHANCEMENT OF ADVANCED MANUFACTURING INVESTMENT CREDIT.
SEC. 70308. ENHANCEMENT OF ADVANCED MANUFACTURING INVESTMENT CREDIT.
(a) In General.—Section 48D(a) is amended by striking “25 percent” and inserting “35 percent”.
(b) [26 U.S.C. 48D note] Effective Date.—The amendments made by this section shall apply to property placed in service after December 31, 2025.
- Cross-references to the US Code
- 26 U.S.C. 48D note