- 50% bonus depreciation for qualifying property purchased and placed in service before Jan. 1, 2014;
- Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements;
- The Work Opportunity Tax Credit for lower-skilled workers and the long-term unemployed;
- Section 179 expensing for capital assets such as machinery in the year of purchase.
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