That is not my experience with small business. Purchases are made sooner because of accelareted depreciation.
In fact the reverse effect was felt heavily when the real estate w/o's were drastically reduced from 18 years to 27.
Current depreciation schedule allows 20% write-off in year one, this bill moves it to 30%, and the tax savings on that would be in the 25 to 35% range. It's like getting a 2% discount on your asset purchase. Is that really going to be a driver of the internal rate of return on a financed piece of capital equipment? Give me a break. But it means the government is back in deficit and my personal tax rates won't drop for a decade so GE can pay less taxes. Let's eschew corporate welfare in favor of a truly smaller government spending profile and lower taxes for all.