Qualified Production Property (Section 168(n))
100% of cost
Can You Write Off Qualified Production Property)?
Short answer: Qualified Production Property (Section 168(n)) — OBBBA 2026 New Deductions
New 2026 100% depreciation for manufacturing facility construction (begun after 1/19/25).
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10001
low risk
Qualified Production Property (Section 168(n))
100% of cost
All Industries
Rent & Facilities
OBBBA 2026 New Deductions
Qualified Production Property (Section 168(n)) — 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
New 2026 100% depreciation for manufacturing facility construction (begun after 1/19/25).
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
qualified production property (section 168(n))