,,ii  #aacth ,,congress  #ast ,session  
,s4 #acbf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ah1     
#bjac ,ms4 ,landrieu 7for herself1 ,mrs4
 ,boxer1 ,mr4 ,corker1 and ,mr4         
,alexander7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to extend and make permanent  
the rule providing #e-year amortization 
of expenses incurred in creating or     
acquiring music or music copyrights4    
#a4 ,short title ,this ,act may be cited
 as the ,songwriters ,tax               
,simplification ,reauthorization ,act4  
#b4 ,special rule for amortization of   
musical works and copyrights made       
permanent  7a7 ,in general ,paragraph   
7#h7 of section #afg7;g7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking subparagraph 7,e74  
7b7 ,effective date ,the amendment made 
by this section shall apply to taxable  
years beginning after ,december #ca1    

#bjaj4