Holland & Knight·TAX
Section 48D Credit: Construction-Start Deadline and Contiguous Property Test
New advanced manufacturing investment credit claims are running out of runway, and the rules on when construction begins and which parcels count as contiguous property now decide eligibility.
section-48dadvanced-manufacturing-creditbeginning-of-constructiontax-creditsemiconductorscontiguous-propertyirs
Read the original firm alert → Wednesday, October 7, 2026