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

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

Ranking Corporate Income Taxes on the 2020 State Business Tax Climate Index

November 6, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019


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