Apr 22, 2026· Comment from U.S. Chamber of Commerce· IRS-2026-0232-0014
Filed as an attachment.
IRSNonrulemakingIRS-2026-0232
Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16)
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Mar 10, 2026
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U.S. Chamber of Commerce filings
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U.S. Chamber of Commerce filed 1 comment on this docket between Apr 22, 2026 and Apr 22, 2026. 2 other organizations filed here. The comment window closed 99d ago.
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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).
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