Equipment Leasing and Finance Association - Equiping Business for Success
Equipment Leasing & Finance
Federal Insight

ELFA Submits Comments to the Treasury Department on Proposed Regulations on 100% Expensing

Nov/Dec 2018

ELFA’s comments focused on several areas: (1) Requesting a change in the regulations’ proposed treatment of sale-leasebacks when a lessee exercises an end-of-lease purchase option, (2) Requesting guidance on how bonus depreciation is treated when leasing to several types of businesses that are prohibited from utilizing bonus depreciation, and (3) The Treasury request for input regarding a safe harbor.

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