diff --git a/CHANGELOG.md b/CHANGELOG.md
index 50f1daa3a898..e081fb59433d 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -20,6 +20,7 @@ ENHANCEMENTS:
 BUG FIXES:
 
 * resource/aws_sqs_queue: Change `sqs_managed_sse_enabled` to `Computed` as newly created SQS queues use [SSE-SQS encryption by default](https://aws.amazon.com/about-aws/whats-new/2022/10/amazon-sqs-announces-server-side-encryption-ssq-managed-sse-sqs-default/). This means that Terraform will only perform drift detection of the attribute's value when present in a configuration ([#26843](https://github.com/hashicorp/terraform-provider-aws/issues/26843))
+* resource/aws_sqs_queue: Respect configured `sqs_managed_sse_enabled` value on resource Create. In particular a configured `false` value is sent to the AWS API, which overrides the [new service default value of `true`](https://aws.amazon.com/about-aws/whats-new/2022/10/amazon-sqs-announces-server-side-encryption-ssq-managed-sse-sqs-default/) ([#27335](https://github.com/hashicorp/terraform-provider-aws/issues/27335))
 
 ## 4.35.0 (October 17, 2022)