[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2780 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2780

  To amend the Internal Revenue Code of 1986 to clarify the domestic 
    production activities deduction rules relating to allowance of 
           deduction by United States contract manufacturers.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 1, 2011

 Mr. Tiberi (for himself and Mr. Neal) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to clarify the domestic 
    production activities deduction rules relating to allowance of 
           deduction by United States contract manufacturers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF RULES RELATING TO CONTRACT MANUFACTURERS.

    (a) In General.--Paragraph (10) of section 199(d) of the Internal 
Revenue Code of 1986 is amended by inserting ``the same qualified 
production activities income derived from'' before ``any activity 
described in''.
    (b) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to taxable years beginning after the date of the 
        enactment of this Act.
            (2) No inference.--Nothing in any amendment made by this 
        section shall be construed to create any inference with respect 
        to the application of section 199(d)(10) of the Internal 
        Revenue Code of 1986, or the authority of the Secretary of the 
        Treasury to provide regulations for such application, on or 
        before the date of the enactment of such amendment.
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