In addition, the agreement extends 50 percent bonus depreciation, a cost-effective temporary measure to support investment and growth.

WHITEHOUSE: The White House

On the other hand, a temporary tax break for investment could well work, encouraging firms to bring forward capital spending.

ECONOMIST: Fiscal policy

There are also proposals for a permanent research and development tax credit, temporary expensing of business investment, and payroll tax holidays.

FORBES: Understanding the Laffer Curve