H.R. 5793 · 112th Congress
To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.
- Stage
- In committee
- Sponsor
- David Dreier
- Introduced
- 2012-05-17
- Latest action
- 2012-05-17 · Introduced in House
Summary
Amends the Internal Revenue Code to extend through 2013 the taxpayer election to expense qualified film or television production costs in the current taxable year.