Mark Arend at Site Selection Online offers advice to readers on where to locate businesses. In his column today, he discusses “decoupling”: a state rejecting the federal depreciation rules and adopting its own. He points to a blog post of ours, stating that “decoupling is unwise, and the blog outlines them succinctly.”
I’m pleased he emphasizes to his readers that they should include information about whether a state has decoupled or not in advice about site locations.
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