[데일리한국 최나영 기자] An amendment to the Special Taxation Limitation Act (K-Chips Act), which increases the tax deduction rate for investment in semiconductor facilities, passed a sub-committee of the National Assembly’s Standing Committee.
The Planning and Finance Committee of the National Assembly held a tax review sub-committee on the 16th and processed the amendment with this content as the main points.
The revised bill includes content to increase the tax credit rate for large and medium-sized companies from the current 8% to 15%, and for small and medium-sized enterprises (SMEs) from the current 16% to 25% according to the amount. investment in national strategic technology facilities.
As proposed by the Democratic Party, the amendment also included expanding the scope of tax benefits not only to semiconductors but also to hydrogen technology and future modes of transportation.
The so-called passed amendment is expected to go to plenary on the 30th after going through a plenary meeting of the equipment committee on the 22nd.