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Semiconductor Design Tax Credits: Boosting US Innovation

This act introduces new tax credits for companies engaged in semiconductor design within the United States. The goal is to encourage investment in this critical technology, potentially leading to job creation and economic growth. Citizens may indirectly benefit from the development of innovative products and services.
Key points
US-based semiconductor design companies can receive a 25% tax credit on eligible expenditures.
The credit covers both in-house and contract design expenses, provided the work is conducted in the United States.
Support is for designing new or improved functions, performance, reliability, or quality of semiconductors.
The credit does not apply to design related to style, taste, cosmetics, duplication of existing products, or routine quality testing.
The tax credit program is set to expire at the end of 2036.
article Official text account_balance Process page
Introduced
Citizen Poll
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Additional Information
Print number: 119_HR_802
Sponsor: Rep. Moore, Blake D. [R-UT-1]
Process start date: 2025-01-28
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

STAR Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_802.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-01-28.

What are the main provisions?

Key points include:

  • US-based semiconductor design companies can receive a 25% tax credit on eligible expenditures.
  • The credit covers both in-house and contract design expenses, provided the work is conducted in the United States.
  • Support is for designing new or improved functions, performance, reliability, or quality of semiconductors.
  • The credit does not apply to design related to style, taste, cosmetics, duplication of existing products, or routine quality testing.
  • The tax credit program is set to expire at the end of 2036.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Moore, Blake D. [R-UT-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Economy Public Investments