Business deductions related to:

Wages paid in a former EZ, LAMBRA, Manufacturing Enhancement Area (MEA), or TTA.

Abandonment or tax recoupment fees for open-space easements and timberland preserves.

Research expense.

Employer wage expense for the federal Work Opportunity Credit.

Pro-rata share of deductions received from a CFC by a U.S. shareholder.

Interest paid on indebtedness in connection with company-owned life insurance policies.

Premiums paid on life insurance policies, annuities, or endowment contracts issued after June 8, 1997, where the owner of the business is directly or indirectly a policy beneficiary.

Commercial Revitalization Deductions for Renewal Communities.

Small Employer Health Insurance Credit.