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), respectively. (6) Section 1402(a) is amended by adding and at the end of paragraph (15) and by striking paragraph (16). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3307. Entertainment, etc. expenses (a) Denial of deduction Subsection (a) of section 274 is amended to read as follows: (a) Entertainment, amusement, recreation, and other fringe benefits (1) In general No deduction otherwise allowable under this chapter shall be allowed for amounts paid or incurred for any of the following items: (A) Activity With respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation. (B) Membership dues With respect to membership in any club organized for business, pleasure, recreation or other social purposes. (C) Amenity With respect to a de minimis fringe (as defined in section 132(e)(1)) that is primarily personal in nature and involving property or services that are not directly related to the taxpayer’s trade or business. (D) Facility With respect to a facility or portion thereof used in connection with an activity referred to in subparagraph (A), membership dues or similar amounts referred to in subparagraph (B), or an amenity referred to in subparagraph (C). (E) Qualified transportation fringe and parking facility Which is a qualified transportation fringe (as defined in section 132(f)) or which is a parking facility used in connection with qualified parking (as defined in section 132(f)(5)(C)). (F) On-premises athletic facility Which is an on-premises athletic facility as defined in section 132(j)(4)(B). (2) Special rules For purposes of applying paragraph (1), an activity described in section 212 shall be treated as a trade or business.