To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.

3.0.0 3242 2023-01-11T13:23:59Z 2023-01-11T13:23:59Z House H HR 2013-10-03 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. TITUS:H.R. 3242.Congress has the power to enact this legislation pursuantto the following:The bill is enacted pursuant to the power granted toCongress under Article I, Section 8, Clause I of the UnitedStates Constitution.[Page H6224]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-10-03T14:01:05Z 2013-10-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-10-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-10-03 Introduced in House IntroReferral 1000 9 Library of Congress T000468 Rep. Titus, Dina [D-NV-1] Dina Titus D NV 1 N M000485 Rep. McIntyre, Mike [D-NC-7] MIKE MCINTYRE D NC 7 2014-05-09 False Taxation Business investment and capital Income tax deductions Television and film Taxation

00 2013-10-03 Introduced in House 2013-11-09T15:51:41Z Amends the Internal Revenue Code to extend through 2015 the taxpayer election to expense qualified film or television production costs in the current taxable year.

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To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account. Display Title To amend the Internal Revenue Code of 1986 to extend 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 extend 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 Introduced in House 2013-10-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr3242ih/xml/BILLS-113hr3242ih.xml 2013-10-03 Referred to the House Committee on Ways and Means. 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.