Proposed Ad Tax Deduction Cut Refuses to Die

The proposal to limit the deductibility of advertising refuses to die. The proposal would permit businesses to only deduct 50% of advertising in the year they incur the expense.  The rest of the expense will need to be amortized over 10 years.  See this Radio World article.  Not sure why congress is in the business of decided what is and what is not a legitimate expense for tax purposes.  The proposal also flies in the face of the attempts by Republicans to simplify the tax code.