{"id":3324,"date":"2026-11-11T07:23:53","date_gmt":"2026-11-11T07:23:53","guid":{"rendered":"https:\/\/www.cybernetik.com\/blog\/?p=3324"},"modified":"2026-11-11T07:46:45","modified_gmt":"2026-11-11T07:46:45","slug":"qualified-production-property-us","status":"publish","type":"post","link":"https:\/\/www.cybernetik.com\/blog\/governmentgrants\/qualified-production-property-us\/","title":{"rendered":"Qualified Production Property: 100% Expensing for New Factory Buildings Explained"},"content":{"rendered":"\n<div class=\"wp-block-group has-white-color has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-800b4e77 wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;background-color:#12263a;margin-bottom:20px;padding-top:10px;padding-right:30px;padding-bottom:30px;padding-left:30px\">\n<h2 class=\"wp-block-heading has-white-color has-text-color has-link-color wp-elements-2\" style=\"line-height:1.4\">Key takeaways<\/h2>\n\n\n\n<div style=\"height:6px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_3ced82-32:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list{grid-row-gap:35px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_3ced82-32 .kb-svg-icon-wrap{font-size:10px;color:#ef8e27;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{line-height:1.2em;}.kt-svg-icon-list-items3324_3ced82-32 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items3324_3ced82-32 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3324_c5024f-35 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_c5024f-35\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Section 168(n) introduces 100% expensing for qualifying new factory buildings, allowing manufacturers to deduct the eligible production portion in the year it is placed in service instead of depreciating it over 39 years.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_cf6b47-7c .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_cf6b47-7c\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Two date requirements must be met: construction must begin after January 19, 2025 and before January 1, 2029, while the facility must be placed in service after July 4, 2025 and before January 1, 2031.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_f81911-ab .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_f81911-ab\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Only qualifying production areas are eligible. Production floors and certain raw-material storage areas can qualify, while offices, finished-goods storage, research areas, sales spaces and parking are excluded. Mixed-use buildings require documented space allocation.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_188595-50 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_188595-50\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Section 168(n) works alongside equipment-expensing provisions. Qualifying building space can use Section 168(n), production equipment can use bonus depreciation, and selected assets or certain building improvements can use Section 179.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_3940e7-ef .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_3940e7-ef\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Manufacturers must plan for the election and 10-year recapture rule. The election must be made on a timely filed original tax return, and changing the property&#8217;s use away from qualified production within 10 years can trigger depreciation recapture.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_df6a7c-27 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_df6a7c-27\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Cybernetik supports new facility projects through production-focused layouts and coordinated commissioning schedules, helping manufacturers define qualifying production areas and align equipment installation with construction timelines.<\/span><\/li>\n<\/ul><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Until last year, a new plant building was one of the slowest assets on the books. Nonresidential real property is depreciated over 39 years, so a $20 million facility returned roughly $500,000 of deduction a year while the equipment inside it could be written off immediately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 168(n), added by the 2025 tax law, changes that for a narrow set of buildings. It lets a manufacturer elect to deduct 100% of the cost of qualified production property in the year it is placed in service. Qualifying turns on two date windows, on how the space is used, and on an election that has to be made on time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IRS issued interim guidance in Notice 2026-16 on February 20, 2026, which taxpayers can rely on until proposed regulations arrive. It filled in most of the questions the statute left open, including definitions, basis allocation, related-party leases and how recapture works. What follows covers the dates, the qualifying space, the election and the recapture risk. It is general information, not tax advice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Section 168(n) Changes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">QPP is the portion of nonresidential real property used as an integral part of a qualified production activity in the United States. Instead of 39-year recovery, the elected portion is deducted in full in the placed-in-service year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provision sits alongside the rules you already use for equipment. Machinery, conveying, packaging lines and controls are covered by bonus depreciation and Section 179. Before Section 168(n), the building around them was the one large item still stuck on a long schedule. Now a greenfield plant can, in principle, be expensed almost in full in the year it starts running.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The Two Date Windows<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Both windows have to be satisfied. Missing either one disqualifies the building, whatever else is true about it.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Requirement<\/strong><\/th><th><strong>Window<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Construction begins<\/td><td>After January 19, 2025 and before January 1, 2029<\/td><\/tr><tr><td>Property placed in service<\/td><td>After July 4, 2025 and before January 1, 2031<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For the construction start date, the IRS applies the same concepts used for bonus depreciation, including the written binding contract test and, for self-constructed property, the point at which physical work of a significant nature begins. A project designed in 2024 but contracted and broken ground in mid-2025 is generally fine. A project that started on site in 2024 is generally not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The back end of the window matters just as much on large builds. A plant that breaks ground in 2028 has to be operating before 2031, which is tight for a complex facility. If the schedule is at risk, that is a reason to bring commissioning forward rather than let it drift.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Counts as a Qualified Production Activity<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The activity has to involve manufacturing, production or refining of tangible personal property, and it has to result in a substantial transformation of the property. Chemical processing and certain agricultural activities are included.<\/p>\n\n\n\n<p class=\"has-link-color wp-elements-3 wp-block-paragraph\">The substantial transformation test is worth thinking about early. <a href=\"https:\/\/packaging.cybernetik.com\/\">Assembling, packing<\/a> or simply storing goods is unlikely to clear it on its own, while processing raw materials into a different product does. For plants that do both under one roof, the split matters for how much of the building qualifies.<\/p>\n\n\n\n<p class=\"has-link-color wp-elements-4 wp-block-paragraph\">Two carve-outs come up often. A facility where food is prepared and sold at the same retail location does not qualify, even though ingredients are transformed there, so the provision is aimed at<a href=\"https:\/\/packaging.cybernetik.com\/\"> industrial food plants <\/a>rather than restaurants or in-store bakeries. And a landlord who builds a facility and leases it to a manufacturer does not get the deduction simply because a tenant runs production in it. Related-party lease arrangements have their own rules in the notice.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full has-custom-border\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained.webp\" alt=\"\" class=\"wp-image-3345\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px\" srcset=\"https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained.webp 1920w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained-300x169.webp 300w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained-1024x576.webp 1024w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained-768x432.webp 768w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/11\/Production-Property-100-Expensing-for-New-Factory-Buildings-Explained-1536x864.webp 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Which Parts of the Building Qualify<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is where most of the work sits on a real project. QPP covers the portion of the building used as an integral part of the production activity, and specific uses are excluded even when they sit inside the same shell.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Space<\/strong><\/th><th><strong>Generally Treated As<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Production and process floor<\/td><td>Qualifying<\/td><\/tr><tr><td>Storage of raw materials and inputs used in production<\/td><td>Can qualify as an essential activity<\/td><\/tr><tr><td>Storage of finished products<\/td><td>Excluded<\/td><\/tr><tr><td>Offices and administrative areas<\/td><td>Excluded<\/td><\/tr><tr><td>Research, engineering and software development space<\/td><td>Excluded<\/td><\/tr><tr><td>Sales areas<\/td><td>Excluded<\/td><\/tr><tr><td>Parking and lodging<\/td><td>Excluded<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Based on Notice 2026-16. Treatment depends on the facts of each facility, so confirm the classification of your space with your tax advisor before the election is made.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The practical consequence is that a building has to be measured, not just described. Square footage, drawings and a written allocation methodology become tax documents. The notice includes allocation rules for mixed-use facilities and a de minimis provision for small amounts of non-qualifying space, so a modest office block inside a production building does not automatically break the claim.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two design decisions are worth having early, while layout is still on paper. Where the boundary sits between production space and warehouse space, and whether finished goods storage is inside the same structure or attached to it, can change how much of the building qualifies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Expansions, Retrofits and Dual-Use Infrastructure<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most plants are not greenfield. The common questions are whether a new production bay attached to an existing building can qualify, and how to treat shared services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A newly constructed addition is generally assessed on its own facts, with the same construction start and placed-in-service windows applied to that work. A straight retrofit inside an existing building is different: interior improvements usually run through the qualified improvement property rules and bonus depreciation rather than Section 168(n), and certain items such as roofs, HVAC and fire protection can be picked up under Section 179 instead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Shared infrastructure is addressed directly in the interim guidance, which includes rules for dual-use infrastructure and for allocating basis between qualifying and non-qualifying portions. Utilities, process services and structural elements that serve both a production hall and an office block have to be split on a documented basis rather than claimed in full.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Used Buildings and Acquisitions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Original use generally has to begin with the taxpayer, which points the provision at new construction. There is an exception for acquired property, set out in the notice, which broadly requires that nobody used the property in a qualified production activity between January 1, 2021 and May 12, 2025, that the buyer never used the property before acquiring it, and that it was not bought from certain related parties or in a transaction where basis carries over.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In plain terms, buying an idle building and converting it to production can work, while buying a plant that was already running production usually does not.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The Election<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 168(n) is elective, not automatic. The election is made on a timely filed original return for the year the property is placed in service, it can apply to all or part of a qualifying project, and it cannot be made retroactively on an amended return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That single sentence carries more weight than it looks. A company that builds a plant, places it in service, and only asks about Section 168(n) the following year will usually have missed it. The decision belongs in the project plan, not in the filing cycle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is also a rule about relying on the interim guidance. A taxpayer that chooses to rely on Notice 2026-16 has to rely on all of it, rather than picking the favorable parts and taking a different position elsewhere.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Section 168(n) or Qualified Improvement Property?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">These two get confused because both accelerate deductions on buildings. They are not alternatives. Qualified improvement property covers certain interior improvements made to an existing nonresidential building after it was first placed in service, and it is eligible for bonus depreciation. Section 168(n) covers the building itself, but only where it is newly constructed or newly acquired under the used property exception, and only for the portion used in production.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On a project that includes both new construction and work inside an existing structure, the two run side by side and the invoices need to make clear which is which.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The 10-Year Recapture Rule<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If the property stops being used in a qualified production activity within 10 years of being placed in service, depreciation recapture applies under the Section 1245 rules, which means part of the benefit comes back as ordinary income.<\/p>\n\n\n\n<p class=\"has-link-color wp-elements-5 wp-block-paragraph\"><a href=\"https:\/\/process.cybernetik.com\/\">Ten years is a long time in manufacturing<\/a>. Lines get repurposed, production moves, buildings get converted to warehousing, and companies get sold. Before electing, it is worth asking what the facility is likely to be doing in year eight, and recording the intended use at the outset, because that documentation is what supports the position later.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How QPP Works With Equipment Expensing<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On a greenfield project, three provisions run in parallel. The building portion that qualifies goes under Section 168(n). The production equipment goes under bonus depreciation, which is 100% and permanent for qualifying property acquired after January 19, 2025. Section 179 can be pointed at selected assets, including certain building improvements that bonus depreciation does not reach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Take a $30 million plant: $18 million of building, of which $14 million is production space and $4 million is offices, finished goods storage and parking, plus $12 million of process and packaging equipment. With a valid election, the $14 million qualifying portion and the $12 million of equipment can both be deducted in the year the plant is placed in service. The remaining $4 million of building stays on the 39-year schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The numbers are illustrative, and the allocation is the part that would need real work on a real project. But the shape of the answer is what has changed: the building is no longer the slow half of the investment.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7387b849 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-left wp-block-paragraph\" style=\"font-size:29px\"><img decoding=\"async\" class=\"wp-image-503\" style=\"width: 65px\" src=\"https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/05\/Frame-1.svg\" alt=\"\"><strong>&#8220;The building and the equipment inside it can now benefit from different expensing provisions. Coordinating both plans helps manufacturers manage large-scale facility investments.&#8221;<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-luminous-vivid-amber-color has-text-color has-link-color has-medium-font-size wp-elements-6 is-horizontal is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-e8523bbf wp-block-group-is-layout-flex\" style=\"text-decoration:none\">\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-d9c85f36 wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image alignwide size-thumbnail\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/05\/minus-2-150x150.png\" alt=\"\" class=\"wp-image-898\" srcset=\"https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/05\/minus-2-150x150.png 150w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/05\/minus-2-300x300.webp 300w, https:\/\/www.cybernetik.com\/blog\/wp-content\/uploads\/2026\/05\/minus-2.webp 512w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/cybernetik.com\/contact.html\" data-type=\"link\" data-id=\"https:\/\/cybernetik.com\/contact.html\">Cybernetik Engineering Team<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" style=\"font-size:34px\">See it in action<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Ready to Eat \/ Heat (RTE\/H) Automation| Industrial Cooking Line | Cybernetik Food Process Solutions\" width=\"800\" height=\"450\" src=\"https:\/\/www.youtube.com\/embed\/4A5GiDoJ8YQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Documentation That Supports the Claim<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Because the election is made on the original return and the recapture window runs for a decade, the file you build during construction is the file you will rely on years later. Worth keeping together:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_76d315-a8:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list{grid-row-gap:35px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_76d315-a8 .kb-svg-icon-wrap{font-size:10px;color:#ef8e27;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{line-height:1.2em;}.kt-svg-icon-list-items3324_76d315-a8 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items3324_76d315-a8 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3324_41dca1-95 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_41dca1-95\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">The construction contract, notice to proceed and dated site records that establish when construction began<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_3d8093-55 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_3d8093-55\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Architectural drawings marked with the classification of each area<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_518f52-aa .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_518f52-aa\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">The written allocation methodology, usually based on square footage, and the calculation behind it.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_dcecb9-12 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_dcecb9-12\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Commissioning and handover records showing the placed-in-service date.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_cba951-b9 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_cba951-b9\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">A description of the production activity carried out in the building, and the products it makes.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_672ad2-0d .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_672ad2-0d\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Board or management records showing the intended long-term use of the facility<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A Checklist for a Greenfield Project<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Fix the construction start date in writing.<\/strong> Contracts, notices to proceed and site records establish which window you are in.<br><\/li>\n\n\n\n<li><strong>Map the space before design is frozen.<\/strong> Classify every area as production, support or excluded, and keep the drawings that show it.<br><\/li>\n\n\n\n<li><strong>Agree an allocation methodology early.<\/strong> Square footage is the common basis, but it needs to be documented and applied consistently.<br><\/li>\n\n\n\n<li><strong>Plan commissioning against the 2031 deadline.<\/strong> The building has to be in service, not merely finished.<br><\/li>\n\n\n\n<li><strong>Diarize the election.<\/strong> It has to be made on the original return for the placed-in-service year.<br><\/li>\n\n\n\n<li><strong>Record the intended use.<\/strong> The 10-year recapture rule makes contemporaneous documentation valuable.<br><\/li>\n\n\n\n<li><strong>Model the state position.<\/strong> State conformity to Section 168(n) varies, as it does for bonus depreciation.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why the Provision Is Worth the Effort<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The compliance load here is heavier than for equipment expensing. There is space to classify, an allocation to document, an election to time and a decade of recapture exposure to monitor. On a small project that may not be worth it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On a large build it usually is. Deducting the production portion of a new facility in year one rather than over 39 years pulls a substantial amount of cash forward, and for a company funding successive phases of expansion, that cash is what pays for the next line. The window also closes: construction has to start before 2029 and the building has to be running before 2031, so projects already on the drawing board are the ones this was written for.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Where the Equipment Plan Meets the Tax Plan<\/strong><\/h3>\n\n\n\n<p class=\"has-link-color wp-elements-7 wp-block-paragraph\"><a href=\"https:\/\/cybernetik.com\/contact.html\">Cybernetik designs<\/a> and builds the process and packaging systems that fill these buildings, supporting US plants through Cybernetik Inc in Summerville, South Carolina, with more than 6,000 installations worldwide since 1989. On a new facility, two parts of our work touch the tax position directly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_b24a62-f3:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list{grid-row-gap:35px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_b24a62-f3 .kb-svg-icon-wrap{font-size:10px;color:#ef8e27;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{line-height:1.2em;}.kt-svg-icon-list-items3324_b24a62-f3 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items3324_b24a62-f3 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3324_37a2c6-7c .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_37a2c6-7c\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Layout that makes the space classification clear.<\/strong> Process flow decides where production ends and warehousing begins. Fixing that boundary during layout, rather than after the walls are up, makes the qualifying portion easier to define and defend.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-3324_df982d-86 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-3324_df982d-86\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_circle kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Commissioning dates that hold.<\/strong> Both Section 168(n) and equipment expensing depend on the property being placed in service, so we set installation and commissioning milestones against your target date and flag slippage early.<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Powder and liquid handling, industrial cooking, conveying, bagging, case packing and palletizing come from one engineering group, which keeps the equipment schedule tied to the construction schedule instead of running behind it. We do not advise on tax treatment or prepare elections.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-white-color has-text-color has-background has-link-color wp-elements-8 is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-bcf883e7 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;background-color:#12263a;margin-bottom:20px;padding-top:20px;padding-right:30px;padding-bottom:30px;padding-left:30px\">\n<h3 class=\"wp-block-heading has-white-color has-text-color has-link-color wp-elements-9 wp-container-content-29dca9c1\" style=\"font-size:34px;font-style:normal;font-weight:400;line-height:1.4\">Want to know more about our solution?<\/h3>\n\n\n\n<div class=\"wp-block-buttons wp-container-content-69bc4bdf is-content-justification-right is-layout-flex wp-container-core-buttons-is-layout-88867f99 wp-block-buttons-is-layout-flex\" style=\"border-style:none;border-width:0px;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-left-radius:0px;border-bottom-right-radius:0px;margin-top:0;margin-bottom:0;padding-top:6;padding-right:6;padding-bottom:6;padding-left:6\">\n<div style=\"--wp--block-button--width: 100;\" class=\"wp-block-button is-style-fill has-custom-width wp-block-button__width wp-block-button__width-100\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-text-align-right wp-element-button\" href=\"https:\/\/meetings-eu1.hubspot.com\/anand-gaikar\" style=\"background-color:#ee8d26;padding-top:10px;padding-right:20px;padding-bottom:10px;padding-left:20px\">Book a call<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\"><strong>Frequently asked questions<\/strong><\/h2>\n\n\n<style>.kt-accordion-id3324_435110-59 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:14px;}.kt-accordion-id3324_435110-59 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;background:#ffffff;padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:0px;padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id3324_435110-59 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #949494;border-right:0px solid #949494;border-bottom:1px solid #abb8c3;border-left:0px solid #949494;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;background:#ffffff;font-size:var(--global-kb-font-size-md, 1.25rem);line-height:1.5em;letter-spacing:-0.1px;font-weight:400;text-transform:capitalize;color:#12263a;padding-top:14px;padding-right:10px;padding-bottom:16px;padding-left:16px;}.kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:#12263a;}.kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#12263a;}.kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id3324_435110-59 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id3324_435110-59 .kt-blocks-accordion-header:focus-visible{color:#12263a;background:#ffffff;border-top-color:#474747;border-right-color:#474747;border-bottom-color:#474747;border-left-color:#474747;}.kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#ff6900;}.kt-accordion-id3324_435110-59:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow 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.kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id3324_435110-59 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #949494;border-right:0px solid #949494;border-bottom:1px solid #abb8c3;border-left:0px solid #949494;}.kt-accordion-id3324_435110-59 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id3324_435110-59 .kt-blocks-accordion-header:focus-visible{border-top-color:#474747;border-right-color:#474747;border-bottom-color:#474747;border-left-color:#474747;}.kt-accordion-id3324_435110-59 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id3324_435110-59 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#abb8c3;border-right-color:#abb8c3;border-bottom-color:#abb8c3;border-left-color:#abb8c3;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id3324_435110-59 kt-accordion-has-19-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-none kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane3324_73f884-9f\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">What is qualified production property?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">It is the portion of nonresidential real property used as an integral part of a manufacturing, production or refining activity in the United States. Under Section 168(n), a taxpayer can elect to deduct 100% of its cost in the year it is placed in service instead of depreciating it over 39 years.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane3324_5d8e9d-16\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">What are the deadlines for Section 168(n)?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">Construction has to begin after January 19, 2025 and before January 1, 2029, and the property has to be placed in service after July 4, 2025 and before January 1, 2031. Both conditions must be met.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane3324_17837a-d6\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Do offices and warehouses inside the plant qualify?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">No. Space used for offices, administration, sales, research, engineering, software development, parking or lodging is excluded, and so is storage of finished products. Storage of raw materials and inputs used in production can qualify. Mixed-use buildings are handled through allocation rules.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-11 kt-pane3324_426fbd-fd\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Can I claim Section 168(n) on a building I bought?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">Possibly. Original use generally has to begin with you, but the interim guidance provides an exception for acquired property, which requires among other things that nobody used it in a qualified production activity between January 1, 2021 and May 12, 2025 and that it was not bought from certain related parties.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-18 kt-pane3324_77b2e3-e1\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">What happens if the plant stops making products within 10 years?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">If the property ceases to be used in a qualified production activity within 10 years of being placed in service, depreciation recapture applies under the Section 1245 rules, and part of the deduction is recovered as ordinary income.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<p class=\"has-white-color has-text-color has-link-color wp-elements-10 wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Until last year, a new plant building was one of the slowest assets on the books. Nonresidential real property is depreciated over 39 years, so a $20 million facility&#8230;<\/p>\n","protected":false},"author":9,"featured_media":3345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[33],"class_list":["post-3324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-governmentgrants","tag-government-grants"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qualified Production Property: Expense Your Factory Build<\/title>\n<meta name=\"description\" content=\"Section 168(n) lets manufacturers expense a new factory in year one. 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