1. Short title This Act may be cited as the Made in America Deduction Enhancement (MADE) Act . 2. Enhanced deduction for certain domestic production (a) In general Section 199 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Enhanced manufacturing deduction (1) In general If an eligible taxpayer has qualified core manufacturing income for any taxable year, the amount otherwise allowable as a deduction under subsection (a) shall be increased by the applicable percentage of the least of— (A) the qualified core manufacturing income of the taxpayer for the taxable year, (B) the qualified production activities income of the taxpayer for the taxable year, or (C) taxable income (determined without regard to this section). (2) Eligible taxpayer For purposes of this subsection, the term eligible taxpayer means, with respect to any taxable year, any taxpayer if the domestic input percentage for such taxable year is more than 75 percent. (3) Domestic input percentage For purposes of this subsection— (A) In general The term domestic input percentage means the ratio (expressed as a percentage) of— (i) domestically produced input costs, to (ii) the total costs of direct material inputs included in the cost of goods sold which are allocable to gross receipts derived from qualified property. (B) Domestically produced input costs For purposes of subparagraph (A)— (i) In general The term domestically produced input costs means the costs described in subparagraph (A)(ii) for materials— (I) which become an integral part of property produced by the eligible taxpayer, or (II) which can be identified or associated with particular units or groups of units of property produced by the eligible taxpayer, if all or virtually all of such material is produced in the United States. (ii) Determination For purposes of this subparagraph— (I) the determination of whether all or virtually all of a material is produced in the United States shall be made based on rules similar to the guidelines