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Current Federal Tax Developments · Jan 14, 2026

Statutory Construction of Section 168(k) Amendments Under the One, Big, Beautiful Bill Act and IRS Notice 2026-11

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Statutory Construction of Section 168(k) Amendments Under the One, Big, Beaut.... Review and take action if applicable to your clients.

Summary

The enactment of Public Law 119-21, 139 Stat. 72, known as the One, Big, Beautiful Bill Act (OBBBA), on July 4, 2025, represents a significant shift in the federal tax treatment of capital expenditures. For tax practitioners, the primary vehicle for understanding the administrative implementation...

Classification

Category: heads upPriority: action neededReason: Contains 'notice 20' - action may be required

Deadline

july

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Original Source

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

Read original article