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HR 5400 114th Congress House

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

Introduced: June 7, 2016 See on congress.gov
Taxation Caribbean areaElectric power generation and transmissionIncome tax deductionsLease and rental services
More subjectsShow fewer subjects
ManufacturingOil and gasPublic utilities and utility ratesPuerto RicoU.S. territories and protectoratesWater use and supply
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 7, 2016
Referred to the House Committee on Ways and Means.
Jun 7, 2016
Introduced in House
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 Latest action June 7, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to make permanent the tax deduction for income attributable to domestic production activities in Puerto Rico. (Under current law, the deduction expires on January 1, 2017.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5400: To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5400/
MLA
"H.R. 5400: To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5400/.
Bluebook (legal)
H.R. 5400, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5400/.
Markdown link
[H.R. 5400: To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.](https://openamerica.io/bill/114-HR-5400/)
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