If you've been a cellphone owner for long enough, you'll rememberthe Bad Old Days when US carriers would gleefully disable Bluetooth or steer Internet access through poorly-written custom portals, all in the hopes of eking out a few more dollars for using the carrier's special services.
The law effectively eliminated the old 10% Investment Tax Credit (some of you may still remember those days) as well as the old longer term depreciation, with a new, more attractive shorter recovery period, referred to as the Modified Asset Cost Recovery System (MACRS).