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  • Congress Extends Accelerated Depreciation Deductions
    • The Senate passed a bill December 16th to retroactively extend expired tax provisions through 2014. The extender bill reinstates 50% bonus depreciation for new equipment and certain real property and the $500,000 first year depreciation for most new and used equipment. The bill also extended a number of credit provisions for research and development and energy related expenditures.
    • The bill previously passed the House December 3rd, and now goes to the president for his signature. The president is expected to sign the bill.
  • January 15, 2015 Deadlines
    • Individuals make fourth/final installment of estimated tax for 2014.
  • February 2, 2015 Deadlines
    • All businesses should give annual information statements to recipients of certain payments made during 2014.