Equipment Leasing and Finance Association - Equiping Business for Success

Tax Reform

Resources regarding the impact of recent tax reform legislation (HR 1) on the equipment finance industry.
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What's New

The Impact of Tax Reform:  What Equipment Leasing Companies Need to Know
In this article by ELFA members David Burton and Anne Levin-Nussbaum, review seven key changes to expensing rules under the new law. Also, explore the impact of the repeal of like kind exchange for equipment, the net operating loss/80 percent annual limitation, and tax reform and funding structures. Read more.

Tax Reform Web Seminar

Learn about the effects of tax reform on the equipment leasing and finance industry in this recording from ELFA's web seminar on January 23, 2018. View the Web Seminar

Washington Report
The Dec. 22, 2017, of ELFA's Washington Report offers an update on tax reform. Stories include: "Major Tax Legislation Signed into Law" and "Extenders, Again..." Read more.

EL&F Articles

  • A Turbulent Political Outlook

    The problems with the legislative process in Washington have been long in the making.

  • Adapting to the New Tax Environment

    Late last year, the Congress passed, and the President signed into law, the most sweeping changes to the tax code in a generation. In light of these changes, 2018 is going to be a year of adaptation and clarification.

Additional Articles
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