There’s little doubt that the generous Section 179 equipment expensing and bonus depreciation provisions helped boost U.S. farm equipment sales during the past several years. But the provisions expired at the end of last year and limits will be revert to $25,000 from the $500,000 level of 2013.

Last month, as reported in Ag Equipment Intelligence’s “On the Record” newscast, the America’s Small Business Tax Relief Act was introduced in the House of Representatives…