Sec. 13305. Repeal of deduction for income attributable to domestic production activities

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Part VI of subchapter B of chapter 1 is amended by striking section 199 (and by striking the item relating to such section in the table of sections for such part). Sections 74(d)(2)(B), 86(b)(2)(A), 135(c)(4)(A), 137(b)(3)(A), 219(g)(3)(A)(ii), 221(b)(2)(C), 222(b)(2)(C), 246(b)(1), and 469(i)(3)(F)(iii) are each amended by striking 199, . Section 170(b)(2)(D), as amended by subtitle A, is amended by striking clause (iv), and by redesignating clauses

(v)and

(vi)as clauses

(iv)and (v). Section 172(d) is amended by striking paragraph (7). Section 613(a), as amended by section 11011, is amended by striking and without the deduction under section 199 . Section 613A(d)(1), as amended by section 11011, is amended by striking subparagraph

(B)and by redesignating subparagraphs (C), (D), (E), and

(F)as subparagraphs (B), (C), (D), and (E), respectively. The amendments made by this section shall apply to taxable years beginning after December 31, 2017.