Mar 27, 2020 - KPMG report: Technical correction regarding qualified improvement property (changes made by CARES Act)

Nov 5, 2020 - Final regulations released to Federal Register: Additional first year depreciation deduction under section 168(k)

Sep 21, 2020 - Final regulations: Additional first year depreciation deduction under section 168(k) (text of regulations)

Sep 17, 2020 - Final regulations on additional first-year depreciation under section 168(k), OIRA review completed

Sep 3, 2020 - Regulations pending OIRA review: Section 168(k) final regulations on additional first-year depreciation

Feb 4, 2020 - Final regulations: Employer-provided vehicles, fleet average and cents-per-mile valuation rules

Sep 17, 2019 - Regulations: Additional first-year depreciation deduction (regulations released to Federal Register)

Sep 13, 2019 - Final regulations: Additional first-year depreciation (OIRA review completed)

Jul 26, 2019 - Final regulations for additional first-year depreciation allowance (pending OIRA review)

Sep 17, 2019 - Regulations: Additional first-year depreciation deduction (regulations released to Federal Register)

Sep 9, 2019 - Regulations: Additional first-year depreciation allowance (OIRA review completed)

Aug 22, 2019 - Proposed regulations: Employer-provided vehicles, fleet average and cents-per-mile valuation rules

Jul 26, 2019 - Regulations for additional first-year depreciation allowance (pending OIRA review)

Oct 30, 2018 - Hearing on proposed “bonus depreciation” regulations scheduled for November 28

Aug 9, 2018 - Proposed bonus depreciation regulations and 2018 filing season: Opportunities and pitfalls

Aug 3, 2018 - Proposed regulations: Additional first year depreciation deduction under section 168 (text of regulations)

Nov 6, 2020 - Rev. Proc. 2020-50: Additional first year depreciation deduction; late elections allowed, or elections may be revoked

Aug 14, 2020 - Rev. Proc. 2020-39: Normalization rules for public utilities, 2017 tax law changes (TCJA)

Jul 31, 2019 - Rev. Proc. 2019-33: Relief for bonus depreciation late elections, or revoking prior elections

Feb 13, 2019 - Rev. Proc. 2019-13: Safe harbor method of accounting, 100% first-year depreciation for passenger automobiles

Dec 21, 2018 - Rev. Proc. 2019-08: “Qualified real property” expensing under section 179, alternative depreciation under section 168

Apr 17, 2018 - Rev. Proc. 2018-25: Automobile depreciation deduction limits for 2018, reflecting new tax law

Oct 4, 2018 - IRS reminder: Electing out of 100% bonus depreciation deduction for 2017; October 15 deadline for certain taxpayers

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