Preliminary guidance on bonus depreciation provides familiar rules and favorable elections
Автор: PwC US
Загружено: 2026-01-21
Просмотров: 119
Описание:
Treasury and the IRS released Notice 2026-11, providing interim guidance on the additional first-year depreciation deduction under Section 168(k), as amended by the One, Big, Beautiful Bill Act (OBBBA). The notice includes rules on eligibility, elections and reliance for qualified property, and newly-eligible qualified sound recording productions pending forthcoming regulations. The notice largely adopts the previous bonus depreciation regime for OBBBA’s permanent 100% expensing for property acquired after January 19, 2025, and qualified sound recording productions commencing in tax years ending after July 4, 2025.
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