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TREAS/IRS RIN: 1545-BO90 Publication ID: Fall 2019 
Title: Domestic Production Activities Deduction for Specified Agricultural or Horticultural Cooperatives 

On March 23, 2018, Congress modified section 199A(g) to provide specified agricultural or horticultural cooperatives with a deduction similar to the repealed section 199 deduction effective retroactively to January 1, 2018, in H.R. 1625 - Consolidated Appropriations Act, 2018, Pub. L. 115-141 (H.R. 1625). Section 199A(g)(6) provides that the Secretary shall prescribe such regulations as are necessary, including regulations which prevent more than one taxpayer from being allowed a deduction under section 199A(g). Such regulations shall be based on the regulations applicable to cooperatives and their patrons under section 199 as in effect before its repeal.  

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 199A(g)(6) and 199A(f)(4)   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Proposed regulations under section 199A((a), 199A(b)(7) and g)  07/31/2018 
Action Date FR Cite
NPRM and Withdrawal of NPRM  06/19/2019  84 FR 28668   
NPRM Comment Period End  08/19/2019 
Final Action  12/00/2019 
Additional Information: REG-118425-18 (Final) Drafter attorney: Jason Deirmenjian (202) 317-4470 Reviewer attorney: James Holmes (202) 317-4137 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jason Deirmenjian
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5319,
Washington, DC 20224
Phone:202 317-4470
Fax:855 591-7867