Glossary entry · code section
FDII
Foreign-Derived Intangible Income — the pre-OBBBA name for the §250 deduction regime. Renamed FDDEI by OBBBA effective July 2025.
Canonical reference
FDII was renamed FDDEI by the OBBBA effective for tax years beginning after December 31, 2025. The full analysis sits in the FDII → FDDEI article.
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