Many Americans are prepaying their property tax before a new law takes effect.

The IRS says taxpayers can deduct their 2018 property taxes from this year’s taxes as long as they are prepaid during 2017. A statement from the IRS explains that in order for 2018 local and state property taxes to be deductible from this year’s taxes, they have to be assessed and prepaid before the new year.

The new law caps the amount of local and state property taxes people can deduct.

Many are pre-paying those bills before the law takes effect.