In fact, Congress did this in 1981. Depreciable lives were shorter than before; corporate tax rates were essentially unchanged (they were lowered very slightly on income below \(\$ 50,000\) ); and the investment tax credit had been improved a bit by the easing of recapture if the asset was held for a short period. As a result, companies that were either investing at a very high rate or else were only marginally profitable were generating more depreciation and/or investment tax credits than they could use. These companies were able to "sell" their tax shelters through a leasing arrangement, being "paid" in the form of lower lease charges. A high-bracket lessor could earn a given after-tax return with lower rental charges, after the 1981 tax law changes, than previously because the lessor would get (1) the larger tax credits and (2) faster depreciation write-offs.