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Key Issues in Tax Reform: The Business Interest Deduction and Capital Expensing

Published Sep 27, 2017Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Key Issues in Tax Reform: The Business Interest Deduction and Capital Expensing — Informed