The One Big Beautiful Bill Act was signed into law by President Donald Trump on July 4, 2025. The OBBB offers material benefits to the players in the equipment finance industry including lessors, lessees, lenders, borrowers,...more
Background - On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (“OBBBA,” H.R.1). Among other things, the OBBBA permanently reinstates 100% bonus depreciation under Section 168(k) for qualified...more
California legislators and regulators continue to create various challenges for warehouse owners and operators throughout the Golden State. Two recent developments in particular serve as stark reminders to owners and...more
Dealers throughout the United States are riding a wave of dealer-friendly laws. Many of these statutes are to be expected, given a state’s economic priorities: Iowa’s laws predictably protect farm equipment dealers;...more
The Equipment Leasing and Finance Association has published our article The Impact of Tax Reform: What Leasing Companies Need to Know (subscription required). We are also pleased to be able to make the article available in...more