Tax adjustment for goods solely made and assembled in the USA

I propose that if a US citizen purchases any item solely made and assembled in the USA, they can write the cost of that item 100% off their gross income for federal tax purposes. This would encourage people to invest back in the USA if they choose. They may pay a higher price, but with the tax savings, it may even out or beat the current playing field. This would apply to goods, not services or food.

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