A bill to amend the Internal Revenue Code of 1986 to enhance tax incentives for manufacturing in the United States.

Made in America Deduction Enhancement (MADE) Act This bill amends the Internal Revenue Code, with respect to the deduction for income attributable to domestic production activities, to allow an increased deduction for manufacturers that use materials produced in the United States during their production process. The bill allows the increased deduction for taxpayers with a domestic input percentage that exceeds 75%. A "domestic input percentage" is the ratio of: (1) domestically produced input costs, to (2) the total costs of direct material inputs included in the cost of goods sold which are allocable to gross receipts derived from qualified property (tangible personal property other than a film, computer software, sound recordings, a natural resource extracted by the taxpayer, or property produced in a farming business). "Domestically produced input costs" are costs for materials which: (1) become an integral part of property produced by the eligible taxpayer; or (2) 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 the material is produced in the United States.