Buy equipment now! 2008 tax breaks

Dear FSB: I am a small-business owner and in my business I use very specialized machinery. Recently, I heard of a tax break that's available on the purchase of new equipment that uses new technology, but have been unable to find any information related to it. This law sounds like it may be essential to my short-term success and long-term growth. Do you have any idea what this law entails?

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[Source: Financial news of the day - CNNMoney.com]