If your business manufactures goods, develops software, generates power, or helps construct buildings in the US, you may qualify for significant tax benefits. The Domestic Production Activities Deduction (DPAD) allows for a deduction equal to 9 percent of the greater of qualified production activity income (QPAI) or taxable income.
Qualifying Activities Include:
Manufacturing in the US
Engineering and architectural services relating to a US-based construction project
Selling, leasing, or licensing items that have been manufactured in the US
Construction services in the US, including building and renovation of residential or commercial properties
Selling, leasing, or licensing motion pictures that have been produced in the US
Software development in the US, including video games