How do you define "domestic" manufacturing? Are you referring to producing things only in the US for consumption in the US (as in no production for exports)? Do you mean manufacturing that uses only components sourced domestically (meaning no foreign content such as specialty metals that are only found outside the US)? And does your domestic manufacturing include all the bogus "green energy" projects that despite massive government subsidies still can't make any money?
If you manufacture with domestic sourced parts you will not pay a tariff on that part. If you use imported parts then that part will be subject to a tariff. It has nothing to do with income taxes.