We have something like this in the UK called the AIA (Annual Investment Allowance). The amount seems to vary every year but is currently £200,000. It certainly

We have something like this in the UK called the AIA (Annual Investment Allowance). The amount seems to vary every year but is currently £200,000. It certainly makes life a lot easier to know you can immediately get a deduction for buying office equipment, etc. (You still need to do normal depreciation calculations for accounting and balance sheet purposes, but tax paid reflects a 100% deduction.)