Updated Qualified Production Property (QPP) Guidance
IRS Notice 2026-16 clarifies that qualifying industrial facilities can fully expense QPP in year one if construction begins between 1/20/25 and 12/31/28 and the property is placed in service before 1/1/31.
Published by Avison Young. Global Real Estate Intelligence links to the original source and credits the publisher; all rights remain with them.
Provenance
- Publisher
- Avison Young
- Obtained from
- Unknown: source not established
- Published
- Apr 7, 2026
- Last updated
- Aug 18, 2026 (2 days ago)
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