DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.

SEC. 746. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.(a) In General.—Subparagraph (C) of section 199(d)(8) is amended—(1) by striking “first 4 taxable years” and inserting “first 6 taxable years”; and124 STAT. 3320(2) by striking “January 1, 2010” and inserting “January 1, 2012”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.