The domestic production activities deduction is a deduction for the incremental cost of manufacturing tangible assets in the United States.

Question

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The domestic production activities deduction (DPAD) was a tax deduction available to businesses for income derived from domestic production activities, but it was not specifically for the incremental cost of manufacturing tangible assets. It was repealed in 2017 with the Tax Cuts and Jobs Act.

The Domestic Production Activities Deduction Is a Deduction for the Incremental