To amend the Internal Revenue Code of 1986 to clarify the domestic production activities deduction rules relating to allowance of deduction by United States contract manufacturers.

Amends the Internal Revenue Code, with respect to regulations governing the tax deduction for income attributable to domestic production activities, to specify that such regulations shall be written to prevent more than one taxpayer from being allowed a deduction with respect to the same qualified production activities income derived from any activity qualifying for a tax deduction.