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Policy and politics of tax extenders in 2015
The end of 2015 is just weeks away and Congress has not yet renewed the research credit; bonus depreciation; the subpart F exception for active financing income; and dozens of other temporary tax deductions, credits, and incentives that expired at the end of last year. Moreover, the House and Senate have adopted disparate approaches to addressing these critical provisions, and no apparent resolution is in sight.
A new report from Deloitte Tax LLP’s Tax Policy Group
Policy and politics of tax extenders in 2015, provides an overview of how the two chambers are approaching the current extenders debate and discusses how that debate may unfold between now and the end of the year. It also includes a high-level comparison of the extenders proposals currently moving through the two chambers.