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H.R. 5400 (114th): To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 7, 2016.


This bill amends the Internal Revenue Code to make permanent the tax deduction for income attributable to domestic production activities in Puerto Rico. (Under current law, the deduction expires on January 1, 2017.)