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<h1>Employment-based deduction expanded to include footwear and leather manufacturing, with deemed employment when prior-year service falls short.</h1> The amendment adds 'footwear or leather products' to the eligible manufacturing activities for the employment-based deduction and inserts a proviso deeming an employee who falls short of the required employment period in one year-but meets it in the immediately succeeding year-as employed in that succeeding year, so the deduction's provisions apply accordingly.
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