Free Section 168(n) Eligibility Review

Could Your Steel Building Be 100% Tax Deductible in Year One?

The 2025 federal tax bill lets manufacturers, processors, breweries, food and ag operations, and certain farms write off the entire cost of their new building in year one - if they start construction before January 1, 2029. Tell us about your project and we'll confirm whether it qualifies.

Real example

A cabinet shop building a $500K production facility could deduct $128,000 in year-one federal taxes under §168(n). See your number →

5 minutes

Quick form, response within 1 business day

No commitment

Free review, no sales pressure

CPA-ready

We prep what your accountant needs

Construction must start before Jan 1, 2029. With 9-14 month lead times, the practical booking window closes in 2027-2028.

SECTION 01

About the project

What you're building and roughly how big.

What will the building be used for?*

Example: cabinet shop, brewery, distillery, food processing facility, ag processing, fabrication shop, machining.

Approximate building size (sq ft)

Best guess is fine.

Estimated project cost

Best guess is fine. Not sure? Use our free quote tool

Project city

Central Oregon city where the building goes.

Target construction start

Quarter or month is fine.

SECTION 02

Quick eligibility check

Section 168(n) has specific requirements. Confirm the ones below apply to your project.

Business entity type*

Check the ones that apply. If none do, you can still submit and we'll reach out about the build - the §168(n) tax angle just won't apply.

The building will be used directly in manufacturing, production, refining, or processing - not for pure storage, retail, or office work.Construction can begin before January 1, 2029. I understand this is a federal deadline for Section 168(n) eligibility.I understand the 10-year recapture rule. If the building stops being used for production within 10 years of placed-in-service, the IRS can recapture the deduction.

SECTION 03

Your CPA

Your CPA confirms eligibility and files the election. We don't provide tax advice.

Do you have a CPA who handles your business taxes?*

Send me a pre-build eligibility letter. Useful to share with your CPA before signing a build contract. (Optional.)

SECTION 04

About you

So we can follow up.

Your name*

Company

Phone*

Email*

How did you find us?

Anything else we should know?

Existing site, special requirements, timeline pressure, etc.

CC Steel does not provide tax advice. We deliver the documentation packet your CPA needs to make a Section 168(n) election. Eligibility for the deduction is determined by your CPA based on your specific facts. The IRS guidance on §168(n) (Notice 2026-16) is interim; proposed regulations are forthcoming and may change specific requirements. See our privacy notice for how we handle the info you submit.

By submitting, you agree we may use this information to follow up about your project. We don't share it.