最新报道:Former President Trump's tax bill includes a provision allowing manufacturers to claim 100% bonus depreciation for qualified property, potentially boosting capital investments. The measure permits businesses to immediately deduct the full cost of eligible assets like machinery and equipment in the year they are placed in service, rather than depreciating them over time. Industry groups have praised the policy as a way to stimulate manufacturing growth and job creation. Critics argue it primarily benefits large corporations while adding to the federal deficit. The bonus depreciation rate is scheduled to phase down starting in 2023 unless extended by Congress.