Glossary entry · code section
FDDEI
Foreign-Derived Deduction Eligible Income — the OBBBA-renamed (and partially recalibrated) §250 deduction regime that replaces FDII.
Canonical reference
FDDEI is the post-OBBBA name (Pub. L. 119-21 §70323) for the §250 deduction regime that replaced FDII. Deduction percentage 33.34% (effective rate ~14%). Full analysis in the FDII → FDDEI article.
Articles using this term