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    Tax Law Changes – A Recap

    While there have been many discussions on tax law, we felt that as 2013 comes to a close it would be important to inform our clients and friends of the tax law changes that are here as part of 2013. While many aspects of the Affordable Health Care Act have been delayed, it is important to remember that the taxes associated with paying for the Act are still here.

    It is also important to remember that several advantageous tax provisions expire at the end of 2013, including:

    • The Research and Development Credit
    • Bonus Depreciation, in most cases
    • Increased Section 179 limits.

    As with all legislation, Congress can always change thing retroactively or prospectively. More legislation may come as part of the results of the committee established in the latest budget crisis.

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