. these tax benefits will be accounted for as a credit to additional paid-in capital , if and when realized , rather than a reduction of the tax provision . the company 2019s manufacturing operations in singapore operate under various tax holidays and incentives that begin to expire in 2018 . for the year ended december 28 , 2008 , these tax holidays and incentives resulted in an approximate $ 1.9 million decrease to the tax provision and an increase to net income per diluted share of $ 0.01 . residual u.s