[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3931 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3931

 To amend the Internal Revenue Code of 1986 to extend for 2 years the 
election to treat the cost of a qualified film or television production 
      as an expense which is not chargeable to a capital account.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 26, 2009

  Ms. Watson (for herself, Mrs. Napolitano, Ms. Chu, Mr. Filner, Mrs. 
   Capps, Mr. Baca, Ms. Roybal-Allard, Mrs. Bono Mack, Mr. Farr, Mr. 
     Honda, Mr. Issa, Mr. Sherman, Ms. Woolsey, and Mrs. Davis of 
 California) 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 extend for 2 years the 
election to treat the cost of a qualified film or television production 
      as an expense which is not chargeable to a capital account.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF TREATMENT OF CERTAIN QUALIFIED FILM AND 
              TELEVISION PRODUCTIONS.

    (a) In General.--Subsection (f) of section 181 of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2009'' and 
inserting ``December 31, 2011''.
    (b) Effective Date.--The amendment made by this section shall apply 
to qualified film and television productions commencing after December 
31, 2009.
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