The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Executive compensation;    Fringe benefits;    Congressional-executive relations;   

RP-ID  :  RL31852
RP-ID  :  RL31852_2015Feb10

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 concludes with a discussion of the key policy issues facing the 114th Congress as it considers what to do with the allowances that expired at the end of 2014.