The Domestic Production Activities Deduction (DPAD) is a tax incentive to keep businesses producing in the US rather than moving overseas. It has been repealed with the Tax Cuts and Jobs Act beginning in tax year 2018.
- US based manufacturing.
- Selling, licensing or leasing items/ motion pictures that were produced in the US.
- US Construction/Engineering/ Architectural services in US/for US projects.
- US Software development.