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The HEAT is on Congress

from ACHR News

Major tax reform may be on the horizon for commercial HVACR contractors. The HVAC Expensing and Technology Act, HR 3515, which was recently introduced by Reps. Pat Tiberi, R-Ohio, and Ron Kind, D-Wis., includes provisions that will allow commercial building owners to expense qualified HVAC equipment. The bill would allow taxpayers to write off the cost of a qualified HVAC expense from capital accounts. Any cost so treated shall be allowed as a deduction for the taxable year in which the equipment is placed in service. more


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