The Tax Cuts and Jobs Act (TCJA) repealed some business deductions and made changes to others. In addition to some of the more commonly discussed changes, TCJA also repealed the deduction for domestic production activities (DPAD) and amended Section 162 to deny a deduction for any amount paid to or at the direction of a government entity in relation to the violation of a law unless an exception is met. See Notice 2018-23.