In their latest efforts to undercut energy production in America, Senate Democrats have proposed a plan to repeal oil and natural gas subsidies that could raise an estimated $45 billion over 10 years. The President has recently said it is time to repeal the tax breaks for the private jet owners and oil companies as if they are receiving some sort of special treatment. Never mind that many of these subsidies like the Foreign Tax Credit and Section 199 Domestic Production Activities Deduction are tax breaks that a broad base of manufacturing companies have the opportunity to use. The Foreign Tax Credit allows companies to avoid being double taxed on the income they may earn overseas while the DPA deduction gives all domestic manufactures a 9% deduction on their income to incentivize greater domestic production. The cards are already stacked against the oil and natural gas industry who can only receive a 6% deduction on their income.