# The Section 179 and Section 168(k) Expensing Allowances: Current Law, Economic Effects, and Selected Policy Issues
> **Long Report (Legacy)** · 2024-02-07 · `RL31852`
## Report
- **CRS ID:** RL31852
- **Series:** Long Report (Legacy)
- **Publication date:** 2024-02-07
## Documents
- [PDF](https://www.everycrsreport.com/files/2024-02-07_RL31852_0d22065c25fcb7c06b39c8e70f7f6a6b46f8fd6b.pdf)
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