; and (2) if such person is an individual who was a partner, director, officer, or employee of a domestic financial institution or nonfinancial trade or business at the time the violation occurred, repay to such domestic financial institution or nonfinancial trade or business any bonus paid to such individual during the Federal fiscal year in which the violation occurred. . 213. Prohibition on tax deductions for attorney’s fees related to Bank Secrecy Act settlements and court costs Section 162(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (6) Violations of the Bank Secrecy Act In the case of a payment described in paragraph (1) that is in relation to any violation of the Bank Secrecy Act (as defined under section 5312 of title 31, United States Code), no deduction shall be allowed under this chapter for attorney’s fees related to such payment. . 214. Application of Bank Secrecy Act to dealers in art or antiquities (a) In general Section 5312(a)(2) of title 31, United States Code, is amended— (1) in subparagraph (Y), by striking or at the end; (2) by redesignating subparagraph (Z) as subparagraph (AA); and (3) by inserting after subsection (Y) the following: (Z) dealers in art or antiquities; or . (b) Rulemaking Not later than the end of the 180-day period beginning on the date of the enactment of this Act, the Secretary of the Treasury shall issue regulations to carry out the amendments made by subsection (a). (c) Effective date Section 5312(a)(2)(Z) of title 31, United States Code, as added by subsection (a), shall take effect after the end of the 270-day period beginning on the date of the enactment of this Act. 215. Revision to geographic targeting order The Secretary of the Treasury shall revise the geographic targeting order issued by the Financial Crimes Enforcement Network on November 15, 2018 (the Order ), so that the Order— (1) applies to commercial real estate to the same extent as the Order applies to residential real estate