Qip 2026. This means that deductible amounts will be reduced to 80% in 2023, 60% in 2024, 40% in 2025, 20% in 2026, and finally 0% in 2027. Under the correction, qualified improvement property (qip), which includes many interior improvements to commercial buildings like leasehold improvements, is eligible for.

The applicable bonus depreciation percentage is 100% for property placed in service after september 27, 2017 through december 31, 2022, and phases down to 80% in 2023, 60% in. Here’s how it breaks down: