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Ideas to spur more production in the U.S. could include a 15% tax rate for U.S. manufacturing while restoring full expensing for capital investments, says Christine Kachinsky, leader of KPMG’s life sciences tax sectors. Both of these are under discussion in Congress now. Congress could also restore R&D deductions, which have become less favorable under recent law, and bring back more-generous interest deductions tied to domestic facility spending, she said.