Origin: In general, businesses may recover the cost of durable business assets only by capitalizing the cost and claiming depreciation deductions over a period of years. This expenditure reflects Massachusetts' conformity with federal rules allowing for accelerated depreciation of nonresidential buildings.

Origin: IRC § 168

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.303
3.6
3.8
3.8
3.8
3.8
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