Bonus Depreciation Economic and Budgetary Issues

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Business.

Small business.

Tax incentives.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

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:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Government Division. Bonus Depreciation

Publisher Number:

CRS-2014-GVF-0266

Access Restriction:

Restricted for use by site license