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The American Health Care Act
What is the American Health Care Act and how does it affect you and your business? We compare key aspects of the proposed AHCA provisions with current ACA law. -
A new category of property is bonus eligible for restaurants and retail businesses
The PATH Act of 2015 extends bonus depreciation, creates a new type of bonus-eligible property and makes the 15-year recovery period for the three types of Qualified Real Property permanent. -
IRS issues safe harbor method of accounting for remodel-refresh costs for certain retailers
A recently issued revenue procedure provides certain retailers with a safe harbor method of accounting for expenditures related to remodeling or refreshing their buildings. -
Tenant improvements and the final repair and maintenance regulations
The repair and maintenance regulation update in Baker Tilly’s 2015 midyear tax letter provides clarification on the deduction and capitalization of expenditures related to tangible property for landlords.
