All CRS Reports
R43432Economic Policy

Bonus Depreciation: Economic and Budgetary Issues

Federal & State Law Editorial TeamLast reviewed: July 2026
March 24, 2014

Summary

This report discusses bonus depreciation as either a temporary stimulus provision or a permanent part of the tax code.

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Note: CRS reports are prepared for Members of Congress and their staffs. This summary is provided for informational purposes and does not constitute legal advice.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.