I
114th CONGRESS
2d Session
H. R. 5400
IN THE HOUSE OF REPRESENTATIVES
June 7, 2016
Mr. Tom Price of Georgia (for himself and Mr. Pierluisi) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.
Deduction for income attributable to domestic production activities in Puerto Rico made permanent
In general
Section 199(d)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C).
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2016.