Tax Pros Raise Concerns Over TCJA Extension Effective Dates

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Tax Pros Raise Concerns Over TCJA Extension Effective Dates

May 12, 2025

United States
United States
United States
Tax Notes Today – Federal

Eversheds Sutherland Counsel Mike Resnick is quoted in this Tax Notes article discussing the uncertainty surrounding the effective dates of potential extensions to bonus depreciation and research amortization provisions under the Tax Cuts and Jobs Act (TCJA).

In the article, Mike notes that a previous, failed legislative attempt to address bonus depreciation and research expenses included procedural rules for taxpayers to implement the proposed retroactive changes. He wondered if Congress will attempt to do that again this time or just leave those rules to the IRS and Treasury to write.

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michaelresnick@eversheds-sutherland.com

Michael D. Resnick

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Washington, DC, United States

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