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The $24 billion in tax credits the bill would provide through 2026 for constructing new semiconductor manufacturing facilities “aren’t warranted, and I think actually ignore the major national security
Democrats included a temporary solution, delaying the shift from this year to the start of 2026, in their $2.2 trillion climate and social safety net bill.
Spending drops sharply after 2026, when only full refundability would remain in place. About $13 billion of that cost would be for keeping it fully refundable in the second half of the decade.