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Research Report·CRS Report·Version 76
RL31852

The Section 179 and Section 168(k) Expensing Allowances: Current Law, Economic Effects, and Selected Policy Issues

Published Feb 7, 2024·Updated Jun 21, 2025

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What this is

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.

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