Summary: H.R.5400 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.5400. Bill summaries are authored by CRS.

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Introduced in House (06/07/2016)

This bill amends the Internal Revenue Code to make permanent the tax deduction for income attributable to domestic production activities in Puerto Rico. (Under current law, the deduction expires on January 1, 2017.)