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section 199A(g) to provide specified agricultural or horticultural cooperatives with a deduction similar to the repealed section 199 deduction effective retroactively to January 1, 2018, in H.R. 1625 - Consolidated Appropriations Act, 2018, Pub.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.