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Small Business Start-Up Deduction Topic of In Focus White Paper From CRS
April 17, 2025
WASHINGTON, April 17 -- The Congressional Research Service issued the following In Focus white paper (No. IF12970) on April 16, 2025, by public finance analyst Anthony A. Cilluffo:

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Selected Issues in Tax Reform: The Small Business Start-Up Deduction

Businesses are typically allowed to deduct their start-up costs over a 15-year period. Businesses with low start-up costs are allowed an accelerated deduction for their start-up costs during the year the b . . .

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