Biz Write-Offs LogoBiz Write-Offs

QPP Manufacturing Facility

$500000-$10M+

Can You Write Off QPP Manufacturing Facility?

Short answer: QPP Manufacturing Facility — OBBBA 2026 New Deductions

Nonresidential real property used for manufacturing (100% deduction under 168(n)).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.