Sec. 199 Income attributable to domestic production activities [Repealed]

26 U.S.C. section 199, Income attributable to domestic production activities. IRC section 199 was the domestic production deduction, a provision that operated as a lower tax rate on products manufactured, produced, grown, or extracted (MPGE) in the United States. It was repealed by the Tax Cuts and Jobs Act for tax years 2018 and later. The deduction was calculated based on qualified production activities income (QPAI). It generated substantial controversy regarding its application to online services – like banking apps – and whether preparation activities – like garnishing cheesecake or cutting keys – were disqualified as retail activities.