SPECIAL INDUSTRIES
The CHIPS Act’s semiconductor
production credit IMAGE BY BLOOMBERG CREATIVE/GETTY IMAGES
By: Adam Wallwork, J.D., LL.M.; Quynh Nguyen, E.A.; Gary Hecimovich, CPA; Jeremy DeMuth, J.D.; Matthew
Normington, CPA; and Andrew Black, E.A.
30 April 2023 The Tax Adviser