美拟扩大半导体税收减免 台积电、环球晶、三星等有望受惠

Group 1 - The U.S. Senate Finance Committee proposed a tax bill that includes temporary increases in investment tax credits for semiconductor manufacturers and extensions for clean energy tax credits, benefiting companies like TSMC and GlobalWafers [1][2] - The proposed tax credit for factory investments is set to increase from 25% to 30%, encouraging chip manufacturers to expedite the construction of new facilities before the tax incentives expire in 2026, with major beneficiaries including Intel, TSMC, Samsung, and GlobalWafers [1][2] - TSMC has announced plans to invest $100 billion in the U.S., with ongoing construction of six new factories, and has advised the U.S. Department of Commerce to extend the investment tax credits to enhance the competitiveness of the U.S. semiconductor manufacturing industry [2] Group 2 - GlobalWafers is expanding its presence in the U.S. with a $3.5 billion investment in a new factory in Texas and an expansion of its Missouri facility, expecting to receive approximately $406 million in subsidies and a 25% tax reduction [2] - If the U.S. tax reform bill raises the tax credit rate from 25% to 30%, GlobalWafers stands to benefit significantly [2] - GlobalWafers' chairman indicated that the Texas factory's first phase has already generated some revenue, with expectations for sequential revenue growth from U.S. operations this year, and plans for an additional $4 billion investment contingent on profitability and customer demand [2]