,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dhgh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ag1 #bjad ,mr4 
,coll9s ( ,georgia 7= himself1 ,mr4     
,cr[ley1 ,mr4 ,b\/any1 ,ms4 ,l9da ,t4   
,sn*ez ( ,cali=nia1 ,mr4 ,neal1 & ,mr4  
,nunes7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d ! special exp5s+
 rules = c]ta9 film & television        
productions & to provide = special      
exp5s+ = live !atrical productions4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,facilitat+ ,inve/m5ts 9 ,local ,m>kets 
,act or ! ,,film ,act 4  #b4 ,ext5sion (
 special exp5s+ rules = c]ta9 film &    
television productions2 special exp5s+ =
 live !atrical productions  7a7 ,9 g5]al
 ,subsection 7f7 ( section #aha ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjac & ins]t+   
,decemb] #ca1 #bjae4  7b7 ,application  
to live productions  7#a7 ,9 g5]al      
,p>agraph 7#a7 ( section #aha7;a7 ( !   

,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 1 & any qualifi$ live !atrical
 production1 aft] any qualifi$ film or  
television production4  7#b7 ,con=m+    
am5dm5ts ,section #aha ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$--  7,a7  
by ins]t+ or any qualifi$ live !atrical 
production aft] qualifi$ film or        
television production ea* place x appe>s
 9 subsections 7a77#b71 7b71 & 7c77#a71 
7,b7 by ins]t+ or qualifi$ live !atrical
 productions aft] qualifi$ film or      
television productions 9 subsection 7f71
 &  7,c7 by ins]t+ & live !atrical aft] 
film & television 9 ! head+4  7#c7      
,cl]ical am5dm5t ,! item relat+ to      
section #aha 9 ! table ( sections = "p  
,,vi ( sub*apt] ,b ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  ,sec4 #aha4 ,treatm5t
 ( c]ta9 qualifi$ film & television &   
live !atrical productions4  4  7c7      
,qualifi$ live !atrical production      
,section #aha ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 by r$esignat+ 

subsections 7e7 & 7f71 z am5d$ by       
subsections 7a7 & 7b71 z subsections 7f7
 & 7g71 respectively1 &  7#b7 by ins]t+ 
aft] subsection 7d7 ! foll[+ new        
subsection3  7e7 ,qualifi$ live !atrical
 production ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m qualifi$ live      
!atrical production means any production
 describ$ 9 p>agraph 7#b7 if #ge p]c5t (
 ! total comp5sation ( ! production is  
qualifi$ comp5sation 7z def9$ 9         
subsection 7d77#c774  7#b7 ,production  
7,a7 ,9 g5]al ,a production is describ$ 
9 ?is p>agraph if su* production is a   
live /ag$ production ( a play 7) or )\t 
music7 :i* is d]iv$ f a writt5 book or  
script & is produc$ or pres5t$ by a     
taxable entity 9 any v5ue :i* has an    
audi5ce capacity ( n m ?an #c1jjj or a  
s]ies ( v5ues ! majority ( :i* h an     
audi5ce capacity ( n m ?an #c1jjj4  7,b7
 ,t\r+ companies1 etc ,9 ! case (       
multiple live /ag$ productions--  7i7 = 
:i* ! election "u ?is section w\ld be   
all[able to ! same taxpay]1 &  7ii7 :i* 

are--  7,i7 sep>ate phases ( a          
production1 or  7,,ii7 sep>ate          
simultane\s /ag+s ( ! same production 9 
diff]5t geographical locations 7n       
includ+ multiple p]=mance locations (   
any "o t\r+ production71  ea* su* live  
/ag$ production %all be treat$ z a      
sep>ate production4  7,c7 ,phase ,=     
purposes ( subp>agraph 7,b71 ! t]m phase
 ) respect to any qualifi$ live !atrical
 production ref]s to ea* ( ! foll[+1 b  
only if ea* ( ! foll[+ is treat$ by !   
taxpay] z a sep>ate activity = all      
purposes ( ?is title3  7i7 ,! initial   
/ag+ ( a live !atrical production4  7ii7
 ,subsequ5t additional /ag+s or t\r+ (  
su* production :i* are produc$ by ! same
 produc] z ! initial /ag+4  7,d7        
,exception ,a production is n describ$ 9
 ?is p>agraph if su* production includes
 or consi/s ( any p]=mance ( conduct    
describ$ 9 section #bbeg7;h77#a7 ( title
 #ah1 ,unit$ ,/ates ,code4  4  7d7      
,effective dates  7#a7 ,9 g5]al ,!      
am5dm5ts made by ?is section %all apply 

to productions comm5c+ aft] ,decemb]    
#ca1 #bjac4  7#b7 ,comm5cem5t ,=        
purposes ( p>agraph 7#a71 ! date on :i* 
a qualifi$ live !atrical production     
comm5ces is ! date ( ! fir/ public      
p]=mance ( su* production = a pay+      
audi5ce4