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    <number>2180</number>
    <updateDate>2023-01-11T13:26:44Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:26:44Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2014-03-27</introducedDate>
    <congress>113</congress>
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        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2014-03-27T21:40:28Z</date>
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    <relatedBills>
      <item>
        <title>FILM Act</title>
        <congress>113</congress>
        <number>4878</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-06-17</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
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        <actionDate>2014-03-27</actionDate>
        <committees>
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            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2014-03-27</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>S000148</bioguideId>
        <fullName>Sen. Schumer, Charles E. [D-NY]</fullName>
        <firstName>Charles</firstName>
        <lastName>Schumer</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>E.</middleName>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>B000575</bioguideId>
        <fullName>Sen. Blunt, Roy [R-MO]</fullName>
        <firstName>Roy</firstName>
        <lastName>Blunt</lastName>
        <party>R</party>
        <state>MO</state>
        <sponsorshipDate>2014-03-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Business expenses</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Intellectual property</name>
        </item>
        <item>
          <name>Performing arts</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2014-03-27</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2014-06-16T21:27:15Z</updateDate>
        <text><![CDATA[ <p>Support Theaters in America Growth and Expansion Act or the STAGE Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, (2) allow such expensing for the costs of certain live theatrical productions, and (3) provide for the tax treatment of dispositions of an interest in a live theatrical production as a passive activity. </p>]]></text>
      </summary>
    </summaries>
    <title>STAGE Act</title>
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        <titleType>Display Title</titleType>
        <title>STAGE Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to extend tax incentives to certain live theatrical performances, and for other purposes.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>STAGE Act</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Support Theaters in America Growth and Expansion Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2014-03-27T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113s2180is/xml/BILLS-113s2180is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2014-03-27</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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