1545-BO74 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Additional First-Year Depreciation Allowance

Revising regulations under 26 USC 168(k) by adding (i) 1.168(k)-2 (the table of contents for 1.168(k)-3) and (ii) 1.168(k)-3 (additional first-year depreciation allowance for qualified property), to provide rules for implementing modifications to 26 USC 168(k), made by the enactment of Pub. L. 115-97 (Tax Cuts and Jobs Act of 2017) section 13201.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.168(k)-2 26 CFR 1.168(k)-3 26 U.S.C. 7805 26 U.S.C. 168(k) Pub. L. 115-97 (2017 Tax Cuts and Jobs Act) No NPRM 12/00/2018 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 No None No No No Elizabeth Binder R. Attorney 1545 Internal Revenue Service IRS 202 317-4869 855 576-2341 elizabeth.r.binder@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224