Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16)

Activity

National Association of Manufacturers (NAM) filed 1 comment on this docket between Apr 20, 2026 and Apr 20, 2026. 2 other organizations filed here. The comment window closed 99d ago.

What National Association of Manufacturers (NAM) filed (1)

Abstract

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) addressing the special depreciation allowance for qualified production property under § 168(n) of the Internal Revenue Code (Code),1 as added by § 70307 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).

• National Association of Manufacturers (NAM)THIS ORG

  1 filing · confidence 97%
• American Chemistry Counciltrade assoc.

  1 filing · confidence 97%
• U.S. Chamber of Commerce

  1 filing · confidence 97%