(c) Qualified textile fiber product For purposes of this section— (1) In general The term qualifying textile fiber product means any textile fiber product which— (A) was manufactured, produced, or grown by the taxpayer in whole within the United States, or (B) is an originating good under section 202(c) of the United States-Mexico-Canada Agreement Implementation Act ( 19 U.S.C. 4531 ), section 203(b) of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act ( 19 U.S.C. 4033(b) ), or a comparable provision of an Act to implement a free trade agreement between the United States and a qualifying Western Hemisphere country (as defined in section 139J). (2) Textile fiber product The term textile fiber product means— (A) any manufactured fiber, whether in the finished or unfinished state, used or intended for use in household or industrial textile articles, (B) any yarn or fabric, whether in the finished or unfinished state, used or intended for use in apparel, household, or industrial textile articles, and (C) any household or industrial textile article made in whole or in part of fiber, yarn, or fabric. . (2) Net operating losses Section 172(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (10) Exclusions for certain textile products Gross income shall be determined without regard to section 139J and 139K. . (3) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new items: Sec. 139J. Sales of finished textile products imported from qualifying Western Hemisphere countries. Sec. 139K. Textile fiber products exported to qualifying Western Hemisphere countries. . (4) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. (b) Deduction for domestic production of textile fiber products (1) In general Part VIII of subchapter B of