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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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