The deduction stops for work starting after June 30, 2026
What the document says“This section shall not apply with respect to property the construction of which begins after June 30, 2026.”
The section adds a new subsection (i) to section 179D of the Internal Revenue Code of 1986 so that the section does not apply to property whose construction begins after June 30, 2026.
What the document actually says“This section shall not apply with respect to property the construction of which begins after June 30, 2026.”
The rule does not reach property built later. Work must start by June 30, 2026.
The test turns on when work starts. Work started before then still counts. The tax code is not indexed here.
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