On Dec'17, 2010, President Obama signed into law House Bill H.R. 4853. This new law could allow businesses to write off an additional 100% of the cost of qualifying assets (including software) acquired and placed into service after Sep'8, 2010 through Dec'31, 2011.
This law could also allow businesses to write off an additional 50% of the cost of qualifying assets placed into service after Dec'31, 2011 through Dec'31, 2012. This bill was signed in an attempt to encourage capital investment through 2012.
Microsoft wants to let partners know about this bill now because some of its provisions will only apply to qualifying assets put into service in 2010 and 2011. Further, there's no guarantee that a similar bill will be signed into law in 2013. As such, it's possible that certain tax benefits offered by this bill will only be applicable to qualifying asset purchases that occur over the next two years.
To further illustrate the potential tax benefits that this bill may offer to you or your customers, Microsoft included a copy of the text of the bill on PartnerSource, and encourage you or your customers to review this bill and its implications together with a qualified tax advisor.