Having just provided the bad news regarding Qualified Improvement Property, here is some good news:

There appears to be a small window of time in which QIP will qualify for 100% bonus depreciation. If you have QIP that was acquired and placed in service after September 27, 2017 and before December 31, 2017, you could be eligible for 100% bonus depreciation. 

Given this window, and the possibility of no technical correction, companies should pay close attention to the placed in-service date for any QIP and determine if there is a supportable position to place the property (or portions of) in service before December 31, 2017.

Note that if there was a written binding contract signed prior to September 27, 2017, the property is only eligible for 50% bonus.