Commentary Ask a thousand random people what the 2017 tax reform law did, and probably none of them would tell you about full expensing of business investments—instead, they’d likely cite individual or corporate income tax reductions. And yet, the ability to immediately deduct investment expenses was one of the most important, pro-growth provisions in the…
Why Full Expensing of R&D Should Remain in the Tax Code
March 3, 2021
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