Project Description

The recently enacted “Protecting Americans from Tax Hikes (PATH) Act of 2015” made a number of significant taxpayer-friendly changes in the tax law, but few have a wider impact on ordinary businesses than the retroactive permanent extension of the enhanced IRC Section 179 expensing rules and the 5-year extension of 50% bonus first-year depreciation (with a rate that gradually decreases).

Click here for RIA’s analysis of the new provisions.