To amend the Internal Revenue Code of 1986 to make permanent the deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.

This bill would make permanent a specific tax deduction for companies that manufacture goods or conduct production activities in Puerto Rico. Under existing tax laws at the time of the bill's introduction, this "domestic production activities" deduction was scheduled to expire, and this legislation seeks to remove that expiration date.

For citizens and residents of Puerto Rico, the bill is designed to encourage long-term business investment and job preservation by providing tax stability for local industries. By making the tax break permanent, the bill aims to keep Puerto Rico competitive with the 50 states as a location for manufacturing and industrial operations.