"By now, it's no secret that taxpayers will have a few extra dollars in their pockets come May. Lesser known is the fact that businesses will also benefit from the Economic Stimulus Act of 2008. According to the IRS, the business-based incentives include "a special 50-percent depreciation allowance for 2008 purchases and an increase in the small business expensing limitation for tax years beginning in 2008..."
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Source: CPA Success