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https://taxfoundation.org/blog/ohio-full-expensing-obbba-conformity/
Ohio Full Expensing | OBBBA Conformity | Cost Recovery R&E
Mar 4, 2026 - Ohio's SB 9 will boost economic growth by conforming Ohio's tax code to the full expensing provisions in the One Big Beautiful Bill Act.
full expensingcost recoveryohioobbbaconformity
https://taxfoundation.org/taxedu/glossary/full-expensing/
Full Expensing | TaxEDU Glossary
Jul 15, 2025 - Full expensing allows businesses to immediately deduct the full cost of certain investments in new or improved equipment or buildings.
full expensingtaxedu glossary
https://taxfoundation.org/blog/new-mexico-decoupling-full-expensing/
New Mexico Decoupling on Full Expensing | OBBBA Conformity
New Mexico's SB 151 decouples from the OBBBA's full expensing provision, making the state's tax climate less competitive.
new mexicofull expensingdecouplingobbbaconformity