US HB5497 | 2013-2014 | 113th Congress
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on September 16 2014 - 25% progression, died in committee
Action: 2014-09-16 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on September 16 2014 - 25% progression, died in committee
Action: 2014-09-16 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and produced or presented in any venue which has an audience capacity of more than 3,000.
Title
Film Incentive Reform Act of 2014
Sponsors
| Rep. Collin Peterson [D-MN] |
History
| Date | Chamber | Action |
|---|---|---|
| 2014-09-16 | House | Referred to the House Committee on Ways and Means. |
Subjects
Business investment and capital
Income tax deductions
Performing arts
Taxation
Television and film
Wages and earnings
Income tax deductions
Performing arts
Taxation
Television and film
Wages and earnings
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/113th-congress/house-bill/5497/all-info |
| Text | https://www.congress.gov/113/bills/hr5497/BILLS-113hr5497ih.pdf |
