100 Percent Bonus Depreciation (Full Expensing)

100 percent bonus depreciation, otherwise known as full expensing, accelerates the schedule at which firms can deduct their costs of capital from their tax liability. It encourages investment because firms value a present stream of income more than a future one.


Featured Research

R&D Amortization Hurts Economic Growth, Growth Industries, and Small Businesses

June 1, 2023

Expensing of Machinery and Equipment Should Be Made Permanent

May 30, 2023

Temporary Full Expensing Arrives in the UK

March 17, 2023

Return to R&D Expensing Crucial for Manufacturing and Technology Investment

December 7, 2022

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

November 15, 2022

The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation

August 30, 2022


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