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These plans are approved by state agencies and can be approved individual site plans or county plans
from the top result below

Here's how you know

https://www.irs.gov/publications/p225
You can elect to take a 100% special depreciation allowance for qualified production property placed in service after July 4, 2025, and before January 1, 2031

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents