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Capital Investment

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Section 179 Expensing: Good First Step?

The Small Business Jobs Act would improve the tax treatment of investment but the proposal stops short of full expensing, leaving room for improvement.

Worldwide investment at risk as business tax reform critical to capital investment costs expire and phase out Child Tax Credit changes and Child Tax credit reform options States should follow federal lead in postponing tax day

Worldwide Investment at Risk as Policies Critical to Capital Investment Phase Out

At a moment when countries are trying to make production more environmentally friendly and shore up supply chain weaknesses, capital investment is critical. Rather than adopt temporary policies that phase out and expire, policymakers should focus their efforts on long-term reforms to support investment.

Mississippi business tax reform Mississippi capital improvement plan full expensing Governor Tate Reeves

Mississippi’s Capital Improvement Plan Leads in the South and Nationwide

A recently enacted bill in Mississippi made the Magnolia State only the second state in the country to make full expensing permanent. The bill joins reductions to the individual income tax and capital stock tax rates, already in progress, as model, pro-growth reforms for the region.

Biden semiconductors computer Biden chips act subsidies could be a wasteful federal program

Chips Are Down in Semiconductor Tax World

The Senate has begun debate on the so-called Chips bill, which would provide $52 billion in grants and $24 billion in tax credits to supposedly strengthen the production of semiconductors in the U.S.