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<BillSummaries>
<item congress="113" measure-type="hr" measure-number="2731" measure-id="id113hr2731" originChamber="HOUSE" orig-publish-date="2013-07-18" update-date="2013-08-13">
<title>Songwriters Tax Simplification Reauthorization Act</title>
<summary summary-id="id113hr2731v00" currentChamber="HOUSE" update-date="2013-08-13">
<action-date>2013-07-18</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p>Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation,&nbsp;to make permanent the taxpayer election to amortize over a five-year period&nbsp;expenses incurred in creating or acquiring a musical composition or any copyright with respect to such composition.</p>]]></summary-text>
</summary>
</item>
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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 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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