The Senate’s version of the One Big Beautiful Bill includes a temporary tax break designed to accelerate investment in American manufacturing and energy infrastructure. A little-noticed provision—Section 70307 of the legislation—would allow businesses to immediately deduct 100 percent of the cost of new “qualified production property” placed in service over the next three years.
The incentive covers a range of assets, including new buildings and facilities used for manufacturing, natural resource extraction, electricity or natural gas production, water systems, and waste disposal. To qualify, the property must be new, used within the United…
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