The Small Business Jobs Act of 2010, signed into law on Sept. 27, provides several incentives for businesses to make capital investments in 2010. These incentives include the extension of the additional "bonus" first-year depreciation deduction on the purchase of new depreciable property and the expanded ability of small and midsized businesses to fully deduct the cost of eligible new property.
Incentives for Capital Investment Under the Small Business Jobs Act
The Legal Intelligencer
October 12, 2010
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