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131 STAT. 2126 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘(2) EXCEPTION.—In the case of any qualified bicycle com- muting reimbursement (as described in section 132(f)(5)(F)), this subsection shall not apply for any amounts paid or incurred after December 31, 2017, and before January 1, 2026.’’. (d) ELIMINATION OF DEDUCTION FOR MEALS PROVIDED AT CON- VENIENCE OF EMPLOYER.—Section 274, as amended by subsection (c), is amended— (1) by redesignating subsection (o) as subsection (p), and (2) by inserting after subsection (n) the following new sub- section: ‘‘(o) MEALS PROVIDED AT CONVENIENCE OF EMPLOYER.—No deduction shall be allowed under this chapter for— ‘‘(1) any expense for the operation of a facility described in section 132(e)(2), and any expense for food or beverages, including under section 132(e)(1), associated with such facility, or ‘‘(2) any expense for meals described in section 119(a).’’. (e) EFFECTIVE DATE.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to amounts incurred or paid after December 31, 2017. (2) EFFECTIVE DATE FOR ELIMINATION OF DEDUCTION FOR MEALS PROVIDED AT CONVENIENCE OF EMPLOYER.—The amend- ments made by subsection (d) shall apply to amounts incurred or paid after December 31, 2025. SEC. 13305. REPEAL OF DEDUCTION FOR INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES. (a) IN GENERAL.—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). (b) CONFORMING AMENDMENTS.— (1) 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,’’. (2) 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). (3) Section 172(d) is amended by striking paragraph (7). (4) Section 613(a), as amended by section 11011, is amended by striking ‘‘and without the deduction under section 199’’. (5) 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. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 13306. DENIAL OF DEDUCTION FOR CERTAIN FINES, PENALTIES, AND OTHER AMOUNTS. (a) DENIAL OF DEDUCTION.— (1) IN GENERAL.—Subsection (f) of section 162 is amended to read as follows: ‘‘(f) FINES, PENALTIES, AND OTHER AMOUNTS.— ‘‘(1) IN GENERAL.—Except as provided in the following para- graphs of this subsection, no deduction otherwise allowable 26 USC 74 note. 26 USC prec. 161. 26 USC 274 note. 26 USC 274. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00074 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS