# Key Issues in Tax Reform: The Business Interest Deduction and Capital Expensing
> **In Focus (2-page brief)** · 2017-09-27 · `IF10696`
## Report
- **CRS ID:** IF10696
- **Series:** In Focus (2-page brief)
- **Publication date:** 2017-09-27
## Documents
- [PDF](https://www.everycrsreport.com/files/2017-09-27_IF10696_eef0ed69e68cdffc2f62417b3262661a61948ee4.pdf)
- [HTML](https://www.everycrsreport.com/files/2017-09-27_IF10696_eef0ed69e68cdffc2f62417b3262661a61948ee4.html)
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