From Nashville Business Journal: David Penn expects the tax benefit to function somewhat like "Cash for Clunkers" and the homebuyer tax credit—pushing forward some purchases that would have happened over the next three to four years. That creates the potential for amped-up sales in the short term, followed by a hangover. But he thinks it's a risk worth taking to get the economy moving. But he also questioned the program's lure, saying that what businesses need now is more sales—not necessarily more investment. He said the recession has left many businesses with excess capacity, and there's no incentive to add capacity when you can't use what you already have.