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Standard Summary
Comprehensive overview in 1-2 paragraphs
The STAR Act adds qualified semiconductor design expenditures to the advanced manufacturing investment credit.
Key Points
- 1Provides 25% tax credit for qualified semiconductor design expenditures
- 2Includes both in-house and contract design expenses
- 3Allows startup ventures to qualify even without active trade or business
- 4Excludes certain purposes like cosmetic design or market research
- 5Credit applies to expenditures through December 31, 2036
- 6Coordinates with existing research tax credit to prevent double benefits
Impact Areas
Semiconductor industryTechnology companiesAdvanced manufacturingStartup ecosystemFederal tax policy
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