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.” Here’s that blog post. 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.
