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Publication 946

Certain Plants Bearing Fruits and Nuts(p27)

You can elect to claim 50% special depreciation allowance for the adjusted basis of certain specified plants (defined later) bearing fruits and nuts planted or grafted before September 28, 2017, in the ordinary course of your farming business (as defined in section 263A(e)(4)).
For certain specified plants bearing fruits and nuts planted or grafted after September 27, 2017, and before January 1, 2023, you can elect to claim 100% of the adjusted basis as a special depreciation allowance. For the tax year ending after September 27, 2017, you may elect to apply a 50% special depreciation allowance, instead of the 100% special depreciation allowance. See Note above for how to make the election.
A specified plant is:
Any property planted or grafted outside the United States does not qualify as a specified plant.
If you elect to claim the special depreciation allowance for any specified plant, the special depreciation allowance applies only for the tax year in which the plant is planted or grafted. The plant will not be treated as qualified property eligible for the special depreciation allowance in the subsequent tax year in which it is placed in service.
To make the election, attach a statement to your timely filed return (including extensions) for the tax year in which you plant or graft the specified plant(s) indicating you are electing to apply section 168(k)(5) and identifying the specified plant(s) for which you are making the election. The election once made cannot be revoked without IRS consent.
See section 168(k)(5) of the Internal Revenue Code.