The Elimination of DPAD: What Home Builders Need to Know

The domestic production activities deduction (DPAD) was eliminated in 2018 by the Tax Cuts and Jobs Act, but you may still be able to claim it on previous tax years 2016 and 2017 via an amended return

The new tax law, known as the Tax Cuts and Jobs Act (TCJA), was signed by President Trump in late 2017 and went into effect at the beginning of 2018. The TCJA made many changes to tax law, including an expansion of the standard deduction and child tax credit, and removal of credits like moving expenses.