To amend the Internal Revenue Code of 1986 to add qualified semiconductor design expenditures to the advanced manufacturing investment credit.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to add qualified semiconductor design expenditures to the advanced manufacturing investment credit., changes federal law or congressional policy affecting technology companies and users of digital services. The main policy domain is Technology, Finance, Labor.
Who Benefits and How
technology companies and users of digital services may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, technology companies and users of digital services may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HC5D7A84468824BD8A7352B8127FFFA83: 1. Short title This Act may be cited as the Semiconductor Technology Advancement and Research Act of 2024 or the STAR Act of 2024.
- Section H7B529BEFE4B646299C0EE85CD3730C40: 2. Qualified semiconductor design expenditures added to advanced manufacturing investment credit Section 48D of the Internal Revenue Code of 1986 is amended—...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to add qualified semiconductor design expenditures to the advanced manufacturing investment credit., changes federal law or congressional policy affecting technology companies and users of digital services.
Key Policy Areas
Technology, Finance, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to add qualified semiconductor design expenditures to the advanced manufacturing investment credit., changes federal law or congressional policy affecting technology companies and users of digital services.
Policy Domains
Whole bill
Identified Gains
- technology companies and users of digital services
Identified Costs
- federal implementing agencies
- technology companies and users of digital services
Sponsors
Legislative Progress
IntroducedMr. Moore of Utah (for himself, Ms. DelBene, Mr. McCaul, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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