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

One of 168 reports in the series: 114th Congress available on this site.

Description

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.

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22 pages.

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Guenther, Gary February 10, 2015.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 21 times . More information about this report can be viewed below.

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

Description

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.

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22 pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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  • February 10, 2015

Added to The UNT Digital Library

  • April 30, 2015, 5:37 p.m.

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  • Feb. 9, 2017, 2:29 p.m.

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Guenther, Gary. The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress, report, February 10, 2015; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc503550/: accessed November 22, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.