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 amendments made by subsection (d) shall apply to amounts incurred or paid after December 31, 2025. 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 section 11011, is amended by striking clause (iv) and by redesignating clauses (v) and (vi) as redesignating clauses (iv) as clause (v), respectively. (3) Section 172(d) is amended by striking paragraph (7). (4) Section 613(a) is amended by striking and without the deduction under section 199 . (5) Section 613A(d)(1) is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D). (c) Effective date The amendments made by this subsection shall apply to taxable years beginning after December 31, 2018. 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 paragraphs of this