[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2562 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2562

   To amend the Internal Revenue Code of 1986 to extend the special 
      expensing rules for certain film and television productions.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 21, 2015

  Ms. Titus introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to extend the special 
      expensing rules for certain film and television productions.

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

SECTION 1. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN 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, 2014'' and 
inserting ``December 31, 2016''.
    (b) Effective Dates.--The amendment made by this section shall 
apply to productions commencing after December 31, 2014.
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