Under MACRS depreciation, there are no tax credits for the purpose of calculating the base for depreciation expenses.

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MACRS depreciation uses a set of predetermined schedules to calculate the amount of depreciation expense for tax purposes. It does not take into account any tax credits that may be available, such as energy-efficient property tax credits or investment tax credits. Therefore, there are no tax credits included when calculating the base for depreciation expenses under MACRS.

Under MACRS Depreciation, There Are No Tax Credits for the Purpose