2012 Critical Year for Tax Policy

Following are key capital investment tax incentives that may be obtained for 2012 and beyond:

• IRC Section 168(k) 50 percent bonus depreciation (enacted in 2009 as part of the American Recovery and Reinvestment Tax Act of 2009 and extended in The Small Business Jobs and Credit Act of 2010) continues for equipment placed-in-service before Jan. 1, 2013.