Help Small Businesses Grow

Small Businesses employ 120 million Americans; more than 50% of working Americans today. Encourage them to hire and expand by allowing them to write off new plants and equipment at a faster rate than Big Business. A permanent accelerated depreciation schedule for these businesses is not a new concept; it has been embraced by both parties and the Administration on a temporary basis over the past few years. Making this job friendly change to tax law permanent will encourage businesses to invest the hundreds of billions of dollars sitting idle in banks.

http://taxfoundation.org/blog/new-study-finds-bonus-depreciation-boosts-investment

http://www.huffingtonpost.com/james-s-sawyer/the-case-for-preserving-a_b_4039631.html