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100 Percent Bonus Depreciation (Full Expensing)

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Capital Cost Recovery across the OECD, 2018

One hundred percent expensing for short-life business investments was a great start but needs to be enacted on a permanent basis for it to have an impact on long-term decision-making.

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Options for Improving Cost Recovery for Structures

If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.

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Economic and Budgetary Impact of Temporary Expensing

Instead of making expensing temporary, lawmakers could pursue other ways to speed up cost recovery with permanent economic gains and without drastically reducing revenue. One way to do that is by enacting “depreciation indexing.”

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