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# Sec. 70308. Enhancement of advanced manufacturing investment credit
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70308-enhancement-of-advanced-manufacturing-investment-credit/
- Published: 2025-07-21T18:53:56.000Z
- Updated: 2026-09-26T07:55:03.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-216, #discussionbridge-revision-16f83cf4b872983bf10887c554fdb9ffd2f343f21e072bc0c4b034632ad7c487, #discussionbridge-resource-84f7868a-7277-4d91-b351-6acccb555c8d, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-3-establishing-certainty-job-creators, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-a-permanent-us-business-tax-reform, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(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.

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**Published with** [**DiscussionBridge**](https://discussionbridge.dev/?ref=obbba-ghost.demo.discussionbridge.dev) **from the** [**Repeal OBBBA Forum**](https://forum.repealobbba.org/t/sec-70308-enhancement-of-advanced-manufacturing-investment-credit/216?ref=obbba-ghost.demo.discussionbridge.dev)

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