Section 48D – Advanced Manufacturing

Section 48D provides an investment tax credit for qualified investments in an advanced manufacturing facility whose primary purpose is the manufacture of semiconductors or semiconductor manufacturing equipment.

Registration Section	Field	Field Description
Eligible Taxpayer	Are you an eligible taxpayer? Eligible taxpayers cannot be a foreign entity of concern and cannot have made an applicable transaction during the taxable year	Answer yes or no.
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See “Important Dates”
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Information	Type of Qualifying Facility/Property	Select one of the qualifed manufacturing processes to be registered: 1) Manufacture of semiconductors 2) Manufacture of equipment for semiconductors
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help the review of this registration.