HARRISBURG — A new Corbett administration policy is expected to produce a $200 million tax break for Pennsylvania corporations.

A Department of Revenue spokeswoman said Friday that the change involves the treatment of 100 percent bonus depreciation on qualified business expenses.

The agency says its new “business-friendly” interpretation of state tax law will benefit as many as 117,000 corporate taxpayers.

The department says it followed recent changes in federal law that allow more generous deductions for the last quarter of 2010 and all of 2011. That allows corporate taxpayers to depreciate 100 percent of their expenses up front, instead of stretching it out over a period of years.