For small business owners who operate as a pass-through entity (a partnership or a sub S), the bonus depreciation deduction ultimately comes through on their individual tax returns.

FORBES: BigTax Break For Business Owners Buying Equipment, SUVs Expires Dec. 31.

It excluded those tax breaks for businesses that report their income on individual returns, so left out preferences such as accelerated depreciation.

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However, by combining the credits with book value depreciation of the property meant that corporations could receive the double-dip Congress had explicitly argued against individual receiving: with the passive loss provision still in place for corporations, the opportunity existed to take the tax liability and turn it into an investment for corporations.

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