ELFA Provides Comment to the Treasury Department Regarding First year Depreciation Deduction
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
IRS Establishes Beginning-of-Construction Guidance
On June 25, 2018, the Internal Revenue Service released Notice 2018-59
, establishing beginning-of-construction guidance for the renewable energy investment tax credit (ITC) under Section 48 of the Internal Revenue Code.
The March 2018
and Dec. 22, 2017
issues of ELFA's Washington Report
offer an update on tax reform..