,,ii #aaeth ,,congress #ast ,session ,s4 #adjg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #bb1 #bjag ,mr4 ,coons 7for himself and ,mrs4 ,capito7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to enhance tax incentives for manufacturing in the ,united ,states4 #a4 ,short title ,this ,act may be cited as the ,made in ,america ,deduction ,enhancement 7,,made7 ,act4 #b4 ,enhanced deduction for certain domestic production 7a7 ,in general ,section #aii of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7e7 ,enhanced manufacturing deduction 7#a7 ,in general ,if an eligible taxpayer has qualified core manufacturing income for any taxable year1 the amount otherwise allowable as a deduction under subsection 7a7 shall be increased by the applicable percentage of the least of-- 7,a7 the qualified core manufacturing income of the taxpayer for the taxable year1 7,b7 the qualified production activities income of the taxpayer for the taxable year1 or 7,c7 taxable income 7determined without regard to this section74 7#b7 ,eligible taxpayer ,for purposes of this subsection1 the term eligible taxpayer means1 with respect to any taxable year1 any taxpayer if the domestic input percentage for such taxable year is more than #ge percent4 7#c7 ,domestic input percentage ,for purposes of this subsection-- 7,a7 ,in general ,the term domestic input percentage means the ratio 7expressed as a percentage7 of-- 7i7 domestically produced input costs1 to 7ii7 the total costs of direct material inputs included in the cost of goods sold which are allocable to gross receipts derived from qualified property4 7,b7 ,domestically produced input costs ,for purposes of subparagraph 7,a7-- 7i7 ,in general ,the term domestically produced input costs means the costs described in subparagraph 7,a77ii7 for materials-- 7,i7 which become an integral part of property produced by the eligible taxpayer1 or 7,,ii7 which can be identified or associated with particular units or groups of units of property produced by the eligible taxpayer1 if all or virtually all of such material is produced in the ,united ,states4 7ii7 ,determination ,for purposes of this subparagraph-- 7,i7 the determination of whether all or virtually all of a material is produced in the ,united ,states shall be made based on rules similar to the guidelines of the ,federal ,trade ,commission with respect to goods advertised as ,made in ,,usa1 and 7,,ii7 all or virtually all of a material shall not be treated as produced in the ,united ,states unless the taxpayer has a reasonable basis to support such claim4 7iii7 ,united ,states ,for purposes of this subparagraph1 the ,united ,states includes any possession of the ,united ,states4 7#d7 ,qualified core manufacturing income2 qualified property ,for purposes of this subsection-- 7,a7 ,in general ,the term qualified core manufacturing income means for any taxable year the qualified production activities income which is attributable to the manufacture of qualified property during such taxable year4 7,b7 ,qualified property ,the term qualified property means tangible personal property other than-- 7i7 a film1 7ii7 computer software1 7iii7 property described in section #afh7;f77#d71 7iv7 a natural resource extracted by the taxpayer1 or 7v7 property produced in a farming business 7within the meaning of section #bfc;,a7e77#d774 7#e7 ,applicable percentage ,for purposes of paragraph 7#a71 the applicable percentage is the percentage which bears the same ratio to #i percent as-- 7,a7 so much the domestic input percentage as exceeds #ge percent1 bears to 7,b7 #be percent4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4