The Section 199 Production Activities Deduction : Background and Analysis.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Tax incentives.

Subsidies.

International trade.

Manufactures.

Physical Description:

1 online resource (1 online resource (24 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

text file

Summary:

Summarizes legislative history and background on the Section 199 domestic production activities deduction to the Internal Revenue Code, intended to compensate for repeal of the extraterritorial income export-subsidy provisions, support the domestic manufacturing sector, and reduce effective corporate tax rates. Provides details on how the production works in practice, tax expenditure estimates, economic evaluation of the deduction, and analysis of various economic sectors benefitting from the provision. Reviews Administration proposals to modify Section 199 deduction, and addresses related policy options.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Section 199 Production Activities Deduction

Access Restriction:

Restricted for use by site license.