{"database": "press", "table": "releases", "rows": [["https://www.portman.senate.gov/public/index.cfm/press-releases?ID=94EEC640-B7A2-4148-BCA4-3CEEC7E2A35B", "Portman, Brown, Stabenow Introduce Bill to Support U.S. Manufacturers, Promote More American Jobs", "2016-12-07", "2016", "2016-12", "Republican", "House", "OH", "Rob Portman", "P000449", "www.portman.senate.gov", null, null, "legacy", "WASHINGTON, D.C. \u2013 Senators Rob Portman (R-OH), Sherrod Brown (D-OH) and Debbie Stabenow (D-MI) today introduced legislation \u2013 the Promoting More American Manufacturing Jobs Act \u2013 to clarify the domestic manufacturing tax deduction for U.S. manufacturers.\u00a0 The legislation clarifies the intent of Congress in enacting the domestic manufacturing deduction, section 199 of the tax code, to provide that in contract manufacturing situations, any party to the arrangement that makes a substantial contribution through the activities of its U.S. employees to the manufacture of qualifying goods shall be entitled to claim the deduction.\r\n\u201cThis legislation will help ensure our tax code encourages good-paying manufacturing jobs right here in the United States,\u201d said Portman.\u00a0 \u201cThe IRS\u2019s interpretation of the section 199 regulations has resulted in disputes and litigation between the IRS and contract manufacturers, and, as a result, the law\u2019s incentive to promote domestic manufacturing has been diminished.\u00a0 This legislation will end those disputes so that businesses can focus on creating jobs.\u201d\r\n\u201cWhen U.S. manufacturers provide American jobs with good benefits, they should be rewarded,\u201d said Brown. \u201cThis simple fix will promote job creation by making sure American manufacturers can get the tax deduction they need to grow.\u201d\r\n\u201cWe don\u2019t have an economy or a middle class unless we make things and grow things,\u201d said Stabenow.\u00a0 \u201cThis bill makes a commonsense change to our tax policies that will encourage manufacturers to create more jobs here at home.\u201d\r\nNOTE: Congress added the Domestic Manufacturing Deduction (DMD) to the Internal Revenue Code as part of the 2004 Jobs Act in an effort to encourage U.S. manufacturing and domestic job creation.\u00a0 Application of the DMD to fully integrated manufacturers is relatively clear, however, the IRS has implemented and applied regulations relating to the domestic manufacturing deduction in a manner that does not benefit most U.S. manufacturers that rely on contract manufacturing, even though both types of domestic manufacturers make similar contributions to U.S. job creation.\u00a0 The bill would eliminate the unfair different treatment of manufacturers with vertically integrated and non-vertically integrated supply chains.\r\n###", 1, "2026-03-30T12:14:52Z", "2026-03-30T12:14:52Z"]], "columns": ["url", "title", "date", "year", "month", "party", "chamber", "state", "member_name", "bioguide_id", "domain", "scraper", "source", "date_source", "text", "has_text", "collected_at", "updated_at"], "primary_keys": ["url"], "primary_key_values": ["https://www.portman.senate.gov/public/index.cfm/press-releases?ID=94EEC640-B7A2-4148-BCA4-3CEEC7E2A35B"], "units": {}, "query_ms": 1.5952140092849731, "source": "dwillis/congress-press", "source_url": "https://github.com/dwillis/congress-press", "license": "MIT", "license_url": "https://github.com/dwillis/congress-press/blob/main/LICENSE"}