Just the Facts about the Domestic Production Activities Deduction

Budget & Tax, Energy & Natural Resources, | Analysis

Mar 12, 2014 | 25 sec read | Print Article

View/Download this article in PDF format.

The domestic production activities deduction provided under Section 199[1] of the Internal Revenue Code (IRC) is a poorly-targeted policy that creates inefficiency in the tax code while draining resources from other job-creating investments or broader tax reductions. See the details in this “Just The Facts.”