The Senate on May 13 cleared the way for consideration of a so-called “tax-extenders” package that includes an extension of a research and development (R&D) tax credit and 50% bonus depreciation for certain assets, including qualified business aircraft. The bill, the Expiring Provisions Improvement Reform and Efficiency (Expire) Act, would extend more than 50 tax credits and/or other breaks that expired at the end of 2013. These include a provision for 50% bonus ...
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