upon May 28, President Bush signed ...

upon May 28, President Bush signed into law the work at jobss and Growth Tax Relief Reconciliation Act of 2003

While the majority of the tax reductions and benefits contained in the Act are aimed at individual taxpayers, there are a number of first note of the scale provisions that will have a favorable impact upon owners and operators of smaller commercial laundries. The key-note provisions of the Act include:

* Increased Bonus Depreciation Deductions: A 50 percent bonus first-year depreciation is available forward new equipment. Commercial laundry proprietors can take an up-front tax deduction for 50 percent of the

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