Center for Federal Tax Policy

Cost Recovery

Cost recovery is the ability of businesses to recover (deduct) the costs of their investments.


Featured Research

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

September 5, 2018

The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017


Related Articles

Depreciation Requires Businesses to Pay Tax on Income That Doesn’t Exist

May 21, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Testimony: Temporary Policy in the Federal Tax Code

March 13, 2019

Lawmakers Introduce Another Tax Extenders Bill

March 1, 2019

Sanders and Schumer’s Misguided Stock Buybacks Proposal

February 6, 2019

Sanders’ New Bill Rests on Economic Misunderstandings

November 19, 2018

Canada May Follow the United States’ Lead on Improving Tax Depreciation for Investment

November 19, 2018

The Economics of Stock Buybacks

September 19, 2018

Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

September 5, 2018

The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

Responding to the NYT’s Stock Buybacks Analysis

August 15, 2018

What the Main Criticisms of Stock Buybacks Get Wrong

August 6, 2018

Bureau of Economic Analysis Releases Q2 2018 GDP Estimate

July 27, 2018

Stock Buybacks Don’t Hinder Investment Spending

June 19, 2018

New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Missing Some Context on Stock Buybacks

May 8, 2018

Assessing the Bureau of Economic Analysis 2018 Q1 GDP Estimate

April 30, 2018

Business Investment Increases by 39 Percent in Q1 2018

April 27, 2018

Recommendations to Congress on the 2018 Tax Extenders

April 17, 2018