. (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 chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 251. Income attributable to domestic textile production activities (a) In general In the case of a corporation, there shall be allowed as a deduction an amount equal to 9 percent of the lesser of— (1) the qualified textile production activities income of the taxpayer for the taxable year, or (2) taxable income (determined without regard to this section) for the taxable year. (b) Deduction limited to wages paid (1) In general The amount of the deduction allowable under subsection (a) for any taxable year shall not exceed 50 percent of the W–2 wages of the taxpayer for the taxable year. (2) W– 2 wages For purposes of this section— (A) In general The term W–2 wages means, with respect to any person for any taxable year of such person, the sum of the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year. (B) Limitation to wages attributable to domestic textile production Such term shall not include any amount which is not properly allocable to domestic textile production gross receipts for purposes of subsection (c)(1). (C) Return requirement Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return. (3) Acquisitions, dispositions, and short taxable years The Secretary shall provide for the application of this subsection in cases of a short taxable year or where the taxpayer acquires, or disposes of, the major portion of a trade or business or the major portion of a separate