By Daily Crux Editor Justin Brill:

Tonight, during his State of the Union address, President Obama is expected to reinstate a temporary tax incentive known as the "bonus depreciation." The break, which expired on Dec. 31, would once again allow companies to write-off 50% of the cost of capital equipment in the first year, and is estimated to save companies $38 billion over this year and next.

Manufacturers of qualified equipment should also see a jump in demand - and revenue - this year, and this could provide an unexpected boost for these stocks.

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