QPP Refining Facility
$1M-$50M+
Can You Write Off QPP Refining Facility?
Short answer: QPP Refining Facility — OBBBA 2026 New Deductions
Refining facility construction qualifying for 168(n) 100% deduction.
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10003
low risk
QPP Refining Facility
Typical range: $1M-$50M+
All Industries
Rent & Facilities
OBBBA 2026 New Deductions
QPP Refining Facility — OBBBA 2026 New Deductions
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Refining facility construction qualifying for 168(n) 100% deduction.
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
qpp refining facility