Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 113th Congress, and Economic Effects

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Law and legislation;    Economic policy;    Legislation;    Congress;   

RP-ID  :  RL31852
RP-ID  :  RL31852_2014Apr09

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines the current status, legislative history, and main economic effects (including their efficacy as an economic stimulus tool) of the Section 179 and bonus depreciation allowances. It also identifies legislative initiatives in the 113th Congress to modify either allowance.