Bonus Depreciation : Economic and Budgetary Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Small business.

Business.

Tax incentives.

Taxation.

Physical Description:

1 online resource (1 online resource (20 p), digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

text file

Summary:

Explains bonus depreciation, which allows half of equipment investment to be deducted immediately by small businesses rather than depreciated over a period of time; and examines S. 1859, the Tax Extenders Act of 2013, which would extend this and other expiring tax provisions for a year. Reviews historical development of bonus depreciation, discusses bonus depreciation both as a temporary stimulus provision and as a permanent part of the tax code, and addresses bonus depreciation and Government revenues.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Bonus Depreciation

Access Restriction:

Restricted for use by site license.