Code Section 199

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
199	12/31/2011	The American Taxpayer Relief Act of 2012	Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico	-358
199	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico	-415

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Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico

Explanation of Provision

The provision extends the special domestic production activities rules for Puerto Rico to apply for the first eight taxable years of a taxpayer beginning after December 31, 2005 and before January 1, 2014.

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Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico

Explanation of Provision

The provision extends the special domestic production activities  rules for Puerto Rico to apply for the first six taxable years of a taxpayer beginning after December 31, 2005 and before January 1, 2012.

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