Today's package also implements a number of tax changes to increase businesses' cash flow and stimulate investment. These changes include the reinstatement of depreciation deductions for commercial and industrial buildings at 2 percent diminishing value applying from the 2021 tax year; increasing the threshold for provisional tax from $2,500 to $5,000, also applying from the 2021 tax year; increasing the threshold for writing off low-value assets to $5,000 for the next tax year before reverting to $1,000 in the long term; and giving a time-limited discretion to Inland Revenue to remit use of money interest—that's the interest on tax debt—if a taxpayer is unable to pay on time due to the impacts of COVID-19.