May 17, 2024

For machinery and equipment, as well as § 168(n), which allows for full expensing for qualified production property. While the decoupling from §§ 168(k) and 168(n) is effective for tax year 2025 for C corporations, the decoupling does not take effect for S corporations and partnerships until January 1, 2026. HB25B-1002 changes how Colorado treats […]