I 112th CONGRESS 1st Session H. R. 2780 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 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.

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.