- What is the American Health Care Act and how does it affect you and your business? We compare key aspects of the proposed AHCA provisions with current ACA law.
- The PATH Act of 2015 extends bonus depreciation, creates a new type of bonus-eligible property and makes the 15-year recovery period for the three types of Qualified Real Property permanent.
- A recently issued revenue procedure provides certain retailers with a safe harbor method of accounting for expenditures related to remodeling or refreshing their buildings.
- The repair and maintenance regulation update in Baker Tilly’s 2015 midyear tax letter provides clarification on the deduction and capitalization of expenditures related to tangible property for landlords.