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  2. Opinion - Hidden ‘bonus’ write-offs hide the true cost of tax ...

    www.aol.com/news/opinion-hidden-bonus-write-offs...

    Take, for example, a 100 percent bonus depreciation from 2025 to 2029 followed by a phase-down until 2034. Under this temporary design, the policy would cost the government $213 billion in forgone ...

  3. The biggest tax changes impacting small businesses in 2025 - AOL

    www.aol.com/biggest-tax-changes-impacting-small...

    A reduced Section 179 deduction and Phased Down Bonus Depreciation, making it harder to write off equipment and property costs immediately. As an example, let's say you own an S-corp and earn ...

  4. 4 Ways Trump’s Win Could Affect the Housing Market in 2025

    www.aol.com/4-ways-trump-win-could-120027515.html

    Another tax rule of the TCJA almost certain to be extended is bonus depreciation. It lets apartment developers and investors deduct more depreciation in the first year of ownership, further ...

  5. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    Depreciation recapture most commonly applies when dealing with the sale of improved real estate (such as rental property), as the value of real estate generally increases over time while the improvements are subject to depreciation. Depreciation recapture in the USA is governed by sections 1245 and 1250 of the Internal Revenue Code (IRC). Any ...

  6. Tax Relief for American Families and Workers Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Relief_for_American...

    The Tax Relief for American Families and Workers Act is a $78 billion package that would expand the Child Tax Credit (a tax benefit that provides money to parents), restore business tax breaks, increase federal funding for states to encourage the development of low-income housing, deepen economic ties between the United States and Taiwan and end a pandemic-era employer tax benefit.

  7. Small Business Jobs Act of 2010 - Wikipedia

    en.wikipedia.org/wiki/Small_Business_Jobs_Act_of...

    Speaker of the House Nancy Pelosi signing the bill after it passed in the House September 23, 2010. The Small Business Jobs Act of 2010 is a federal law passed by the 111th United States Congress and signed into law by President Barack Obama on September 27, 2010. [1]

  8. Companies are unprepared for new tax trade-off in 2025 - AOL

    www.aol.com/opinion-companies-unprepared-tax...

    With the Tax Cuts and Jobs Act set to expire later this year, one of the biggest political fights of 2025 will be over another tax trade-off. So far, Republicans have struggled to align on a strategy.

  9. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation.