The NRA, in a letter to lawmakers, says that the 15-year depreciation schedule, as opposed to a longer period, spurs investment in restaurant construction and improvements and that the WOTC encourages restaurants to hire people "who face significant barriers to employment ... enabling these workers to move into self-sufficiency as they earn a steady income and become contributing taxpayers."
"At a time of continued economic uncertainty, these provisions provide much-needed clarity for our members about the tax code," wrote Scott DeFife, NRA's executive vice president of policy and government affairs. "Such clarity encourages investment, increases economic activity and helps create jobs."
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