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TREAS/IRS RIN: 1545-BO74 Publication ID: Spring 2019 
Title: Additional First-Year Depreciation Allowance  

Revising regulations under 26 U.S.C. 168(k) by adding 1.168(k)-2 (additional first-year depreciation allowance for qualified property) to provide rules for implementing modifications to 26 U.S.C. 168(k), made by the enactment of Pub. L. 115-97 (Tax Cuts and Jobs Act of 2017) section 13201.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.168(k)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 168(k)    Pub. L. 115-97 (2017 Tax Cuts and Jobs Act)   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/08/2018  83 FR 39292   
NPRM Comment Period End  10/09/2018 
Final Action  12/00/2019 
Additional Information: REG-104397-18 Drafter attorney: Elizabeth R. Binder (202) 317-4869 Reviewer attorney: Kathleen Reed (202) 317-4660 Treasury attorney: Ellen Martin (202) 622-1011 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Elizabeth R. Binder
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4869
Fax:855 576-2341