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26 USC § 199 - Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126] 

---
identifier: "/us/usc/t26/s199"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 199 - Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "199"
section_name: "Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VI"
part_name: "ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 199. Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]

Section, added , , ; amended –(13), , ; , (b), , ; , , ; , (b), div. C, title III, § 312(a), title V, § 502(c), , , 3869, 3876; , , ; , , ; , title II, §§ 219(b), 221(a)(37), , , 4035, 4043; , div. Q, title I, § 170(a), , , 3069, related to deduction of income attributable to domestic production activities.

### Subsection (c)(3)(C) of this Section Prior to Repeal

Prior to repeal by , subsection (c)(3)(C) of this section read as follows:

See Amendment Relating to Consolidated Appropriations Act, 2016 note below.

### Subsection (d)(8) of this Section Prior to Repeal

Prior to repeal by , subsection (d)(8) of this section read as follows:

See Extension of Deduction Allowable With Respect to Income Attributable to Domestic Production Activities in Puerto Rico note below.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable to taxable years beginning after , except as provided by transition rule, see , set out as an Effective Date of 2017 Amendment note under .

### Amendment Relating to Consolidated Appropriations Act, 2016

> **“(a)** **Amendment Relating to Section 305 of Division P.—** For purposes of applying section 199(c)(3)(C)(i) of the Internal Revenue Code of 1986 (as in effect before its repeal by Public Law 115–97) [see Subsection (c)(3)(C) of this Section Prior to Repeal note above] to taxable years beginning after December 31, 2015, and before January 1, 2018, such section shall be applied—
> 
> **“(1)** by inserting ‘who elects the application of this clause for any taxable year,’ after ‘In the case of any taxpayer’,
> 
> **“(2)** by substituting ‘, and who’ for ‘and who’,
> 
> **“(3)** by substituting ‘such taxable year’ for ‘the taxable year’, and
> 
> **“(4)** by substituting ‘(as defined in subsection (d)(9)(B))’ for ‘under subsection (d)(9)(B)’.
> 
> **“(b)** **Effective Date.—** The amendment made by this section [amending this section] shall take effect as if included in section 305 of division P of the Consolidated Appropriations Act, 2016 [Pub. L. 114–113].”

, , , provided that:

### Extension of Deduction Allowable With Respect to Income Attributable to Domestic Production Activities in Puerto Rico

> **“(1)** by substituting ‘first 12 taxable years’ for ‘first 11 taxable years’, and
> 
> **“(2)** by substituting ‘January 1, 2018’ for ‘January 1, 2017’.”

, , , provided that: