President Signs Jobs Bill Extending Section 179 Expensing Again

• Qualified Individual: An individual who:

Begins work after February 3, 2010 and before January 1, 2011;

Certifies that they have not been employed for more than 40 hours during 60-day period before date of employment;

Is not employed by the employer to replace another employee of the employer unless the other employee separated voluntarily or for cause; and,
Is not related to a major owner of the business.