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Congressional Research Service: 'Small Business Tax Benefits - Current Law' (Part 2 of 2)
January 26, 2023
WASHINGTON, Jan. 26 -- The Congressional Research Service issued the following report (No. RL32254) on Jan. 25, 2023, entitled "Small Business Tax Benefits: Current Law:"

(Continued from Part 1 of 2)

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Summary of Current Federal Small Business Tax Preferences

Expensing Allowance for Certain Depreciable Business Assets

Expensing is the fastest form of depreciation. It treats the cost of acquiring a depreciable asset ( . . .

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