Accelerating depreciation is not welfare. It encourages small business to invest thereby providing jobs.
Businesses won't buy anything they wouldn't otherwise purchase just because of accelerated depreciation. They'll buy the same stuff and just depreciate it faster. Gimmicks like this are a lousy way to steer things like employment, and someone else will have to pay the taxes that these companies aren't paying. The no-account congress just realized that the economy was taking off no thanks to them and rather than being in blame-shifting mode they suddenly swung to taking credit mode and passed an unnecessary package.
They should call this bill the Interest Rate Hike Acceleration Act of 2002.