The major topics that will be covered in this course include:
- New law provisions applicable to businesses, including bonus depreciation of nonresidential real estate. :
- An overview of provisions of existing law extended or made permanent without substantial change, including qualified opportunity zones.
- Provisions of existing law extended or made permanent with substantial change, including bonus depreciation, Sec. 179 immediate expense deduction, deduction of research and experimentation expenses, and cash method of accounting.
- Repealed existing law, including the commercial clean vehicle credit and electric car charger credit.