As part of the American Jobs Creation Act of 2004, Congress passed the Domestic Production Activities Deduction (DPAD) permitting specific industries, including contractors, architects, and engineers, to deduct up to 9% of the net income of their operations. The deduction acts in part as an incentive for domestic production and to increase domestic jobs.
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DPAD Regulations Revisited: What Contractors Need to Know
by Rich Shavell
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About the Author
Rich Shavell
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