110 HR 3389 IH: To amend the Internal Revenue Code of 1986 to make U.S. House of Representatives 2007-08-03 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.

I 110th CONGRESS 1st Session H. R. 3389 IN THE HOUSE OF REPRESENTATIVES August 3, 2007 Mr. Crowley (for himself and Mr. Herger) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.

1.

Expensing of qualified film and television production costs made permanent

Section 181 of the Internal Revenue Code of 1986 (relating to treatment of certain qualified film and television productions) is amended by striking subsection (f).