地主们希望能当年报掉。但学院派又说driveway属于landscaping需要depreciation，而且是15年周期。地主就陷入进退两难之中，如果能当年抵扣，那么就能减小收入基数。但当年抵扣了，增加了出租房的开支，对申请贷款，以及每年贷款运作审核都是不利。我们地主的诉求是什么？薯老爷可以给大家定个基调：
1。申请贷款
2。申请更多贷款
3。申请无限制贷款
所以这就好比薯老爷说的地主到法院打官司，不是依靠律师而要依靠自己。做税务地主也不是依靠CPA而是要依靠自己。薯老爷花了一些精力研究business税务法，发现这个问题已经不是问题。川叔在税务改革的法案中对我们地主阶级特别关怀了一下，展现出无限的阶级感情。川叔说这样进退两难的事情苦天下久矣，所以要为广大兢兢业业的经营者找条出路。这个就是两年前出台的business税务改革。现在你可以一次抵扣而不用担心表格做得不太好看。
Line 14
For qualified property (defined below) placed in service during the tax year, you may be able to take an additional special depreciation allowance. The special depreciation allowance applies only for the first year the property is placed in service. The allowance is an additional deduction you can take after
any section 179 expense deduction and before you figure regular depreciation under the modified accelerated cost recovery system (MACRS).
Certain qualified property acquired after September 27, 2017. Certain qualified property (defined below) acquired after September 27, 2017, and placed in service before January 1, 2023 (or before January 1, 2024, for certain property with a long production period and for certain aircraft), is eligible for a special depreciation allowance of 100% of the depreciable basis of the property.
Qualified property is:
• Tangible property depreciated under MACRS with a recovery period of 20 years or less.
