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CPA Practice Advisor · Jan 15, 2026

IRS Posts Interim Rules on Permanent 100% Additional First-Year Depreciation Deduction

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 IRS Posts Interim Rules on Permanent 100% Additional First-Year Depreciation .... Review and take action if applicable to your clients.

Summary

The Treasury Department and the IRS released interim rules on the additional first-year depreciation deduction for eligible depreciable property acquired and placed in service after Jan. 19, 2025, provided by the One Big Beautiful Bill Act.

Classification

Category: heads upPriority: action neededReason: Contains 'big beautiful bill' - action may be required

Affected Groups

All tax practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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