Code · BILL · 115th Congress · H.R. 1 (Introduced in House) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 4401

Sec. 4401. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico

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Section 199(d)(8)(C), prior to its repeal by this Act, is amended— by striking first 11 taxable years and inserting first 12 taxable years , and by striking January 1, 2017 and inserting January 1, 2018 . The amendments made by this section shall apply to taxable years beginning after December 31, 2016.