Sec. 70308. Enhancement of advanced manufacturing investment credit
Official source: Public Law 119-21, Section 70308 — 139 Stat. 201.
(a) In General.—
Section 48D(a) is amended by striking “
25 percent
” and inserting “
35 percent
”.
(b) Effective Date.—
The amendments made by this section shall apply to property placed in service after December 31, 2025.