SECTION 1. PURPOSE

This notice re-publishes Notice 2006–67, 2006–33 I.R.B. 248, to reflect the citations to the final regulations for the additional first year depreciation deduction provided by § 168(k) of the Internal Revenue Code that are published in the Federal Register on August 31, 2006 (71 FR 51727). Notice 2006–67 provided guidance with respect to the 50-percent additional first year depreciation deduction provided by § 1400N(d) (GO Zone additional first year depreciation deduction) for qualified Gulf Opportunity Zone property (GO Zone property). This notice provides that same guidance.