US Codex
Bill
Notes

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

H.R. 2562 · 114th Congress · May 21, 2015 · Lineage

A BILL

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.