AMT joined 115 associations in a letter urging House and Senate conferees to add a temporary extension of 100% bonus depreciation to the payroll tax cut bill they are considering. Current law allows businesses to immediately expense 50% of the cost new equipment bought and placed in service in 2012, down from 100% in 2011. The associations urged the lawmakers to extend 100% expensing through 2012 to support business investment and job creation.

Association Letter
One page fact sheet on Current law

Write Your Member of Congress to Urge Extension of 100% Bonus Depreciation