---
title: Depreciable Property Guidance Released
description: NAIFA releases guidance on new IRS rules for depreciable property deductions, enabling businesses to fully deduct qualifying property costs in the acquisition year.
---

[NAIFA's GovTalk Blog ](https://advocacy.naifa.org/govtalk)

# [Depreciable Property Guidance Released](https://advocacy.naifa.org/govtalk/depreciable-property-guidance-released)

 Written by [NAIFA](https://advocacy.naifa.org/govtalk/author/naifa) | 2/13/26 8:22 PM

On January 14, the Internal Revenue Service (IRS) issued interim guidance on the new depreciable property deductions enacted in last year’s tax and spending cuts law. The guidance is in [Notice 2026-11](https://www.irs.gov/pub/irs-drop/n-26-11.pdf?source=email).

Notice 2026-11 clarifies how businesses can take the more generous depreciation deductions enacted into law last year. Generally, the new depreciation deduction allows deductibility for the entire cost of newly-acquired qualifying property in the year of acquisition rather than restricting any one year’s deduction to a fraction of the acquisition cost based on the property’s useful life.

Last year’s law made permanent the more generous depreciation deductions first enacted on a temporary basis in the 2017 Tax Cuts and Jobs Act.

***Prospects***: Expect more guidance on this provision in the near future.

**NAIFA Staff Contact: **Jayne Fitzgerald – Director –Government Relations, at [jfitzgerald@naifa.org](mailto:jfitzgerald@naifa.org).

[View full post](https://advocacy.naifa.org/govtalk/depreciable-property-guidance-released)

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