Songwriters Tax Simplification Reauthorization Act

H.R. 2731 · 113th Congress · Jul 18, 2013 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the rule providing 5-year amortization of expenses incurred in creating or acquiring music or music copyrights.

1. Short title

This Act may be cited as the “Songwriters Tax Simplification Reauthorization Act”.

2. Special rule for amortization of musical works and copyrights made permanent

(a)

In general— Paragraph (8) of section 167(g) of the Internal Revenue Code of 1986 is amended by striking subparagraph (E).

(b)

Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2010.

Lineage

Jul 18, 2013viewing Introduced in House Mrs. Blackburn (for herself, Mr. Cooper, Mr. Cohen, Mr. Roe of Tennessee, Mr. Fleischmann, Mr. Coble, Mr. Guthrie, Mr. Gohmert, Mr. Deutch, and Mr. Fincher) introduced the following bill; which was referred to the Committee on Ways and Means

Songwriters Tax Simplification Reauthorization Act

1. Short title

2. Special rule for amortization of musical works and copyrights made permanent

Cite this provision

Incoming references