To amend the Internal Revenue Code of 1986 to modify and make permanent the election to treat certain costs of qualified film and television productions as expenses.

3.0.0 3389 2023-01-11T20:37:31Z 2023-01-11T20:37:31Z House H HR 2007-08-03 110 hswm00 Ways and Means Committee House Standing hswm04 Trade Subcommittee Referred to 2007-08-09T16:02:44Z Referred to 2007-08-03T13:02:35Z To amend the Internal Revenue Code of 1986 to modify and make permanent the election to treat certain costs of qualified film and television productions as expenses. 110 3951 HR 2007-10-24 Referred to the House Committee on Ways and Means. Related bill CRS A bill to amend the Internal Revenue Code of 1986 to modify and make permanent the election to treat certain costs of qualified film and television productions as expenses. 110 2375 S 2007-11-15 Read twice and referred to the Committee on Finance. Related bill CRS 2007-08-09 hswm04 Trade Subcommittee 1 House committee actions Referred to the Subcommittee on Trade. Committee 2007-08-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2007-08-03 Sponsor introductory remarks on measure. (CR 8/4/2007 E1744-1745) IntroReferral B00100 9 Library of Congress 2007-08-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-08-03 Introduced in House IntroReferral 1000 9 Library of Congress C001038 Rep. Crowley, Joseph [D-NY-7] JOSEPH CROWLEY D NY 7 N H000528 Rep. Herger, Wally [R-CA-2] WALLY HERGER R CA 2 2007-08-03 True M000309 Rep. McCarthy, Carolyn [D-NY-4] CAROLYN MCCARTHY D NY 4 2007-10-15 False D000492 Rep. Dreier, David [R-CA-26] DAVID DREIER R CA 26 2007-10-24 False G000555 Rep. Gillibrand, Kirsten E. [D-NY-20] Kirsten Gillibrand D NY E. 20 2007-12-04 False Taxation Arts, Culture, Religion Commerce Depreciation and amortization Income tax Motion pictures Science, Technology, Communications Tax deductions Television industry Television programs Taxation

00 2007-08-03 Introduced in House 2007-09-14T14:23:34Z Amends the Internal Revenue Code to make permanent the taxpayer election to expense qualified film and television production costs in the current taxable year.

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To amend the Internal Revenue Code of 1986 to make permanent the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account. Official Title as Introduced To amend the Internal Revenue Code of 1986 to make permanent the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account. Introduced in House IH Display Title To amend the Internal Revenue Code of 1986 to make permanent the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account. Introduced in House 2007-08-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr3389ih/xml/BILLS-110hr3389ih.xml 2007-08-09 Referred to the Subcommittee on Trade. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.