Find information on the business provisions of the economic stimulus payments.

• Frequently asked questions for businesses
• FS-2008-21, Business Provisions of the Economic Stimulus Act of 2008
• IR-2008-58, IRS To Issue Guidance on Special 50-Percent Depreciation Allowance
• IR-2008-22, 2008 Economic Stimulus Act Provides Tax Benefits to Businesses
• Video: Economic Stimulus Package: Section 179 Depreciation
• Transcript: Economic Stimulus Package: Section 179 Depreciation
• Video: Economic Stimulus Package: 50% Special Depreciation
• Transcript: Economic Stimulus Package: 50% Special Depreciation