If you run or finance a manufacturing business in the U.S., Section 70301 of the “One Big Beautiful Bill” is worth your full attention. It makes 100% bonus depreciation (full expensing) permanent for qualified business property under.
If you are an alien (not a U.S. citizen), you are considered a non-resident alien unless you meet one of two tests: the (a) green card test or (b) the…
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