August brings the annual congressional recess to Washington, D.C., a time when staffers swap out their business attire for more casual (and cool) fare and rejoice that their bosses are out of the office and back in  their districts and/or states. 

HARDI has applauded the introduction and supports the passage of H.R. 4457, the Section 179d Permanency Act, which would make permanent small business expensing outlined in section 179d of the tax code, and most importantly for the HVACR industry, repeal the exclusion of HVAC units from qualified expenses.

Whether you are a supporter of the Affordable Care Act or not, I believe it’s safe to say that the first few months of the President’s signature law have gone less than stellar. The word “glitch” has become part of daily lexicon. I can imagine kids across the country telling their parents that there were glitches in completing homework assignments or, from a historical perspective, wondering if Captain Edward John Smith had radioed in that the Titanic had encountered a few glitches in its trip across the Atlantic.