71 713561 21 34359561 9561   3 8 ./6 CDE  FGHIJKLMNOPQMROJNGQKS  TUVWXCXYUVVUVYZ[W\]]XV^^UY_^XVUVYW`WaX  <99  fZe bXc  ;99  gUjECkVj  :99  gfl  CDE gfhi  <99 hZ]YXE fZd ;99  def  :99  9 9 : ; < = > ?
The partial-expensing provision, which provides an incentive to invest in new capital goods, will expire at the end of this year. The impending expiration is probably boosting investment spending in the second half of this year as firms rush to take the tax advantage before it disappears; however, at this point the evidence is not conclusive.