DPAD Domestic Production Activities Repealed 2017 History Note
Bounded offline reference: TCJA repealed the former section 199 domestic-production-activities deduction for specified post 2017 tax years. Source: US Public Law115-97; IRS, section 199 historical guidance. Legacy carryovers, specialized later provisions and effective dates need current authority; no present eligibility inferred. Supported topic keys: summary, reference, limitations. No complete external corpus or live policy implied.
Description
The former section 199 domestic production activities deduction has a specific repeal history under the 2017 TCJA.
When to use DPAD Domestic Production Activities Repealed 2017 History Note
Use this tool when you need to read one of the supported offline reference entries. Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.
How to use DPAD Domestic Production Activities Repealed 2017 History Note and understand its results
- Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.
- Enter topic, following the field table and rules below, then run the tool.
- Read result. Use the output meanings below to interpret units, signs, flags, and any nested result fields.
- Correct reported input issues and run again. For a successful result, check the stated evidence coverage and assumptions before using it in your review.
| Input field | Meaning | Value type | Requirement |
|---|---|---|---|
| topic | Topic | string | Required |
Choose one of the exact supported topic tokens in the table below and run the tool. The implementation uses a fixed own-property lookup and returns the selected built-in text inside result.text. Unsupported tokens cause an input error. The reference text is an offline explanatory entry, not a downloaded source or a full external document.
result.text=builtInText[topic] Symbols follow the input and output meanings and the calculation rules above.
| Topic token | Built-in result.text |
|---|---|
| summary | TCJA repealed the former section 199 domestic-production-activities deduction for specified post 2017 tax years. |
| reference | US Public Law115-97; IRS, section 199 historical guidance. |
| limitations | Legacy carryovers, specialized later provisions and effective dates need current authority; no present eligibility inferred. |
| Output field | Meaning | Value type |
|---|---|---|
| result | Calculated observation or qualified reference | object |
| result.text | Text | string |
{
"input": {
"topic": "summary"
},
"output": {
"result": {
"text": "TCJA repealed the former section 199 domestic-production-activities deduction for specified post 2017 tax years."
}
}
}Limitations and assumptions
The built-in content is a small reference summary. It does not establish current tax liability, eligibility, or filing requirements, and its reference entry names sources rather than fetching them. Legacy carryovers, specialized later provisions and effective dates need current authority; no present eligibility inferred.
Missing required fields, unknown fields, wrong types, and violated calculation rules are input issues. Extremely large text is rejected. Extremely large composite outputs are rejected.
Alternative or Complementary methods
For a related review, use TCJA 2017 Major Changes Summary Map Lookup: The 2017 Tax Cuts and Jobs Act changed provisions with different effective dates and sunset arrangements. This short historical reference separates the original changes from the task of establishing present law. For a complementary step, use Bonus Depreciation Phase Down Year Lookup: Bonus-depreciation rules depend on acquisition and placed-in-service dates, property, and applicable law. This lookup preserves your verified record rather than treating an original phase-down schedule as current law.
References
-
DPAD Domestic Production Activities Repealed 2017 History Note — tool.io
-
TCJA comparison for businesses — Internal Revenue Service
Similar or alternative tools
- TCJA 2017 Major Changes Summary Map Lookup
The 2017 Tax Cuts and Jobs Act changed provisions with different effective dates and sunset arrangements. This short historical reference separates the original changes from the task of establishing present law.
- Bonus Depreciation Phase Down Year Lookup
Bonus-depreciation rules depend on acquisition and placed-in-service dates, property, and applicable law. This lookup preserves your verified record rather than treating an original phase-down schedule as current law.