HMRC not IRS LOL. It was widely covered on the UK news at the last budget. Appologies if I raised any hopes for US cousins. The temporary measure here is that the deductible is 130% - not the usual capital asset depreciation over a few years.Still not getting it - you can already write off 100% - and have been able to for several years - and as far as I know that is not likely to change any time soon, using IRS Section 179 you can 'expense' up to $1 million dollars in equipment purchased in the year they are put in service, which means you can already write off 100% of any purchase in the first year.
IRS issues guidance on Section 179 expenses and Section 168(g) depreciation under Tax Cuts and Jobs Act | Internal Revenue Service
So all I am saying, if there is some special tax inventive you know about - please share the specifics with the others on this forum so we can all benefit - on the other hand if you are accelerating a purchase decision based on a misunderstanding of the tax code...then you are welcome.