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Research report

Business Uptake of Investment Expensing

Thomas Brosy, Lucas Goodman, Thornton Matheson
December 15, 2022
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Overview

The Tax Cuts and Jobs Act temporarily allowed 100 percent bonus depreciation, or full expensing, of most equipment investment and permanently increased the amount of investment that can be expensed by small businesses under section 179. A review of the data shows that take-up rates for bonus depreciation and section 179 expensing are well below 100 percent. This is true even for some profitable C corporations and pass-throughs that have sufficient profit to benefit from the deduction.

The report was originally published by Tax Notes Federal.

Research Area

Business Taxes Tax rates (business)
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Meet the Experts

  • Thomas Brosy
    Research Associate
  • Lucas Goodman
  • Thornton Matheson
    Senior Fellow
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March 30, 2022
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