Question on Start-Up and Obama's 100% Tax Break for Investment

I have developed a prototype for a consumer product. I want to soon start a business to mass manufacture this product and begin marketing, distributing, and selling this product.

My question is on Obama's recently announced 100% tax break for businesses investing in factories and equipment.

Does this mean that if I spend 100K to build a factory here in the US that I can write this off as tax deductible the following year? I assume this would not apply to a country that is incorporated in the US but builds the factory in China? Or what if I have the manufacturing process exported to factories in China? That is I dont actually build the factory but pay others to mass manufacture the product for me? I'm assuming I would not apply for the 100% investment tax break?

Also, I'm assuming I have to legally incorporate my business before I qualify for the tax break. Would a simple LLC do the job? Also, does anyone know where I can register my business as an LLC inexpensively and without lawyers online?