Tax Policy | SIA | Semiconductor Industry Association
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Archived: 2026-04-23 17:17
Tax Policy | SIA | Semiconductor Industry Association
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Ensure the U.S. Tax Code Remains Globally Competitive
Chip leadership is critical to ensuring U.S. economic and national security, and it produces a multiplier effect in driving innovation and growth throughout the economy, including technologies of the future such as AI. A globally competitive tax code is key to ensuring the U.S. remains the leader of the chip industry and remains an attractive destination for companies to invest and innovate. For the U.S. semiconductor industry, this requires targeted tax policies to spur investment in the core activities of chip R&D, design, and manufacturing.
Driving technological change in the industry requires companies to develop more complex designs and process technologies, as well as introduce advanced production machinery capable of manufacturing cutting-edge chips. The ability to innovate and produce state-or-the-art semiconductors requires U.S. chip companies to invest billions of dollars in R&D annually—on average 20% of revenue—to maintain technology and market leadership, with an additional 20% of revenue on average reinvested in capital expenditures.
SIA supports pro-growth tax policy that is globally competitive and reinforces progress made in rebuilding U.S. chip production, accelerates further investment throughout the supply chain, and ensures the U.S. maintains its semiconductor leadership.
One-Pager: STAR Act (H.R. 802) >
Official Comments and Letters >
All Tax Resources >
Featured Tax Resources
One-Pager: STAR Act (H.R. 802)
Winning the Chip Race
SIA Urges Congress to Resolve Double Taxation Between U.S. and Taiwan
50.4%
The U.S. semiconductor industry is the worldwide leader with half of global market share.
2.3M+
The industry directly employs over 345,000 people in the U.S. and supports more than 2 million additional U.S. jobs.
#6
Semiconductors are a top U.S. export after refined oil, crude oil, natural gas, civilian aircraft, and automobiles.
1/5
The U.S. industry invests about one-fifth of revenue in R&D on average, among the most of any sector.
The Latest in Tax
Semiconductor Industry Fact Sheet
Brochures and One Pagers : 03/24/26
James Redstone Joins SIA as Director of Government Affairs
Press Release : 02/26/26
Dr. Lisa Su, AMD Chair and CEO, Elected Chair of Semiconductor Industry Association
Press Release : 11/20/25
Learn more about Tax:
News
Resources
1101 K Street NW Suite 450, Washington, DC 20005
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Sign up for SIA News
© 2026 Semiconductor Industry Association. All Rights Reserved.
Privacy Policy
WSTS Login
Contact
Tax
Ensure the U.S. Tax Code Remains Globally Competitive
Chip leadership is critical to ensuring U.S. economic and national security, and it produces a multiplier effect in driving innovation and growth throughout the economy, including technologies of the future such as AI. A globally competitive tax code is key to ensuring the U.S. remains the leader of the chip industry and remains an attractive destination for companies to invest and innovate. For the U.S. semiconductor industry, this requires targeted tax policies to spur investment in the core activities of chip R&D, design, and manufacturing.
Driving technological change in the industry requires companies to develop more complex designs and process technologies, as well as introduce advanced production machinery capable of manufacturing cutting-edge chips. The ability to innovate and produce state-or-the-art semiconductors requires U.S. chip companies to invest billions of dollars in R&D annually—on average 20% of revenue—to maintain technology and market leadership, with an additional 20% of revenue on average reinvested in capital expenditures.
SIA supports pro-growth tax policy that is globally competitive and reinforces progress made in rebuilding U.S. chip production, accelerates further investment throughout the supply chain, and ensures the U.S. maintains its semiconductor leadership.
One-Pager: STAR Act (H.R. 802) >
Official Comments and Letters >
All Tax Resources >
Featured Tax Resources
One-Pager: STAR Act (H.R. 802)
Winning the Chip Race
SIA Urges Congress to Resolve Double Taxation Between U.S. and Taiwan
50.4%
The U.S. semiconductor industry is the worldwide leader with half of global market share.
2.3M+
The industry directly employs over 345,000 people in the U.S. and supports more than 2 million additional U.S. jobs.
#6
Semiconductors are a top U.S. export after refined oil, crude oil, natural gas, civilian aircraft, and automobiles.
1/5
The U.S. industry invests about one-fifth of revenue in R&D on average, among the most of any sector.
The Latest in Tax
Semiconductor Industry Fact Sheet
Brochures and One Pagers : 03/24/26
James Redstone Joins SIA as Director of Government Affairs
Press Release : 02/26/26
Dr. Lisa Su, AMD Chair and CEO, Elected Chair of Semiconductor Industry Association
Press Release : 11/20/25
Learn more about Tax:
News
Resources
1101 K Street NW Suite 450, Washington, DC 20005
Sign up for SIA News
© 2026 Semiconductor Industry Association. All Rights Reserved.
Privacy Policy