ONE BIG BEAUTIFUL BILL
100% First-Year Deduction for Manufacturing Facilities
Manufacturers may be able to deduct 100% of qualifying production space costs in the first year. Instead of over 39 years.
Get the Full QPP Information Package
Learn if your manufacturing facility qualifies for the 100% first-year deduction
Why This Matters
This provision could completely change how a new facility project pencils out
Reduce Tax Bill
Substantially lower your federal tax liability
Boost Cash Flow
Improve early-stage cash flow and working capital
Year One Benefits
Recover costs in first year, not over 39 years
Better ROI
Improve NPV, IRR, and payback periods
What Qualifies
The full information package includes detailed eligibility criteria
Production-Focused Facilities
Spaces used directly for manufacturing, production, or refining where tangible goods undergo substantial transformation
Original User Requirement
Facilities where your company will be the original user with long-term production use requirements
Timing Windows
Construction start dates and placed-in-service deadlines play a major role in determining eligibility
Meet Specific Criteria
Additional requirements and qualifications detailed in the full QPP information package
Important Disclaimer: This material is for informational purposes only and not tax, legal, or accounting advice. Consult your tax professional to evaluate eligibility for your specific situation.
How We Can Help
We build single-tenant, state-of-the-art industrial facilities designed for production. Our buildings offer efficient footprints, abundant power, water, and sewer, and locations that support workforce and logistics needs, giving manufacturers a solid foundation if they are exploring QPP eligibility with their tax professionals.