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In the article, Mike notes that a previous, failed legislative attempt to address bonus depreciation and research expenses included procedural rules for taxpayers to implement the proposed retroactive changes. He wondered if Congress will attempt to do that again this time or just leave those rules to the IRS and Treasury to write. The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Services Federal Tax Tax Key contacts Michael D. 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Tax Pros Raise Concerns Over TCJA Extension Effective Dates

May 12, 2025

United States

Tax Notes Today – Federal

Eversheds Sutherland Counsel Mike Resnick is quoted in this Tax Notes article discussing the uncertainty surrounding the effective dates of potential extensions to bonus depreciation and research amortization provisions under the Tax Cuts and Jobs Act (TCJA).

In the article, Mike notes that a previous, failed legislative attempt to address bonus depreciation and research expenses included procedural rules for taxpayers to implement the proposed retroactive changes. He wondered if Congress will attempt to do that again this time or just leave those rules to the IRS and Treasury to write.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Michael D. Resnick

Counsel

Washington, DC, United States

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Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed or affiliated firms and the members of Eversheds Sutherland (Europe) Limited and Eversheds Sutherland (Africa) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the member firms or their controlled, managed or affiliated entities are in a partnership or are part of a global entity. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For information on Konexo please also see the Legal Notices page of this website
ATTORNEY ADVERTISING - Prior results do not guarantee a similar outcome.
Unless otherwise indicated, attorneys at Eversheds Sutherland (US) LLP are not certified by the Texas Board of Legal Specialization.

Tax Pros Raise Concerns Over TCJA Extension Effective Dates

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