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IRS Notice 2026-11: Key Changes to Depreciation and Production Incentives

Jan 14, 2026 · 1 min read

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IRS Notice 2026-11, released on Jan. 14, 2026, lays out interim guidance on how taxpayers should apply the newly expanded 100% bonus depreciation rules under Sec. 168(k) following major changes enacted under H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA). The Notice also introduces, for the first time, qualified sound recording productions as eligible property for bonus depreciation. The notice previews how forthcoming regulations will operate and provides rules taxpayers may rely on

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