'Industry 4.0' super-depreciation and extension of the green industry tax credit (C3IV)

A temporary super-depreciation would be created for industrial modernisation investments (robotics, 3D printing, AI, etc.) acquired between 2027 and 2029. It would be 40% for medium-sized and intermediate-sized companies, 80% for small businesses, and 80% or 120% in regional aid zones. The C3IV (green industry investment tax credit) would be extended to electricity grids, solar thermal, electric vehicle batteries and permanent magnets.