100 percent bonus depreciation

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

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100 percent bonus depreciation

Featured Research

Options for Reforming America’s Tax Code 2.0

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

Prospects for Federal Tax Policy After the 2020 Election

Designing a Global Minimum Tax with Full Expensing

FAQ on Neutral Cost Recovery and Expensing

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

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Bonus Depreciation Helps Disadvantaged Workers, Study Finds

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

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Combined Effect of a Higher Corporate Rate and Permanent Bonus Depreciation

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