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Small businesses will be able to take advantage of new and extended tax incentives, including an extension of 50 percent bonus depreciation and an increase in the Section 179 expensing limitations after President Obama signs a small business bill (H.R. 5297). The legislation also includes a $30 billion lending fund for community banks to aid credit availability for small firms, fulfilling Obama statements that small businesses need tax cuts and greater access to lending. He acknowledges the signing follows a “long and tough fight” in Congress but says there is more to be done.
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