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Accountancy Slice
North America
As the 2024 presidential election approaches, significant changes may be on the horizon for corporate tax policies, with Republicans and Democrats offering divergent paths that could reshape the business landscape. Republicans propose reducing the corporate tax rate to 15%, preserving the 100% bonus depreciation provision, and fully reinstating R&D expense deductibility to promote U.S. investment and innovation. Democrats, however, advocate for a corporate tax rate increase to 28%, aiming to fund social programs and address income inequality. They also suggest a more targeted approach to bonus depreciation and R&D deductions, potentially incentivizing investments in green energy and socially beneficial areas. Corporate tax professionals must monitor these potential shifts closely and prepare for impactful changes. To help businesses strategize effectively, KPMG’s webinar, “Strategic Tax Planning in a Changing Political Landscape,” explores what companies can expect and how they can adapt post-election.
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