The document summarizes the IC-DISC (Interest Charge-Domestic International Sales Corporation), which provides tax incentives for US companies that export domestic products. It allows some export income to be taxed at lower qualified dividend rates rather than higher ordinary income rates, potentially saving companies up to 15.8% in taxes. To qualify, a company sets up an IC-DISC entity and pays it commissions for export sales, which the IC-DISC then pays out as qualified dividends. The IC-DISC is a simple way to realize tax savings with minimal effort added to a company's normal export operations.