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{{merge to|Corporate tax in the United States|date=February 2012}}
{{Multiple issues|confusing=January 2010|notability=January 2010|unreferenced=January 2010|orphan =September 2010}}
'''Decoupling modification''' is a [[tax]] terminology resulting from the [[federal tax law]] enacted March 9, 2002, which created a new tax deduction for "bonus depreciation" that threatens to cost states very large amounts of revenue.{{fact|date=January 2012}}
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