3.0.0 5183 2023-01-11T13:40:20Z 2023-01-11T13:40:20Z House HR 2018-03-06 115 [Congressional Record Volume 164, Number 39 (Tuesday, March 6, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Miss GONZALEZ-COLON of Puerto Rico:H.R. 5183.Congress has the power to enact this legislation pursuantto the following:The Congress has the power to enact this legislationpursuant to Article I, Section 8, Clauses 1, 3, and 18 of theU.S. Constitution, which provide as follows:The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States; [. . .]To regulate Commerce with foreign Nations, and among theseveral States, and with the Indian Tribes; [. . .]--AndTo make all laws which shall be necessary and proper forcarrying into Execution the foregoing Powers, and all otherPowers vested by this Constitution in the Government of theUnited States, or in any Department or Officer thereofMoreover, the Congress has the power to enact thislegislation pursuant to Article IV, Section 3, whichprovides, in relevant part, as follows:The Congress shall have Power to dispose of and make allneedful Rules and Regulations respecting the Territory orother Property belonging to the United States; and nothing inthis Constitution shall be so construed as to Prejudice anyClaims of the United States, or of any particular State.[Page H1442]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-03-06T15:01:10Z 2018-03-06 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-03-06 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-03-06 Introduced in House IntroReferral 1000 9 Library of Congress G000582 Resident Commissioner González-Colón, Jenniffer [R-PR-At Large] Jenniffer Gonzalez-Colon R PR N S001200 Rep. Soto, Darren [D-FL-9] Darren Soto D FL 9 2018-03-06 True K000210 Rep. King, Peter T. [R-NY-2] PETER KING R NY T. 2 2018-03-06 True Taxation Business investment and capital Income tax deductions Performing arts Puerto Rico Television and film U.S. territories and protectorates Taxation 00 2018-03-06 Introduced in House 2018-04-10T19:18:39Z Puerto Rico Film, Television, and Theatre Production Act of 2018

This bill amends the Internal Revenue Code; with respect to rules that allow the expensing of certain costs of qualified film, television, and live theatrical productions; to: (1) apply the rules to Puerto Rico, and (2) extend the rules through 2021 for Puerto Rico. (Under current law, the rules apply through 2017 for productions with costs that include a specified amount of compensation for services performed in the United States.)

]]> Puerto Rico Film, Television, and Theatre Production Act of 2018 Display Title Puerto Rico Film, Television, and Theatre Production Act of 2018 Official Title as Introduced To amend the Internal Revenue Code of 1986 to apply the rules related to the treatment of certain qualified film and television and live theatrical productions to Puerto Rico. Introduced in House IH Short Titles as Introduced Puerto Rico Film, Television, and Theatre Production Act of 2018 Introduced in House 2018-03-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5183ih/xml/BILLS-115hr5183ih.xml 2018-03-06 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.