,,ii #aac? ,,congress #a/ ,session ,s4 #acbf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #ah1 #bjac ,ms4 ,l&rieu 7= h]self1 ,mrs4 ,box]1 ,mr4 ,cork]1 & ,mr4 ,alex&]7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to ext5d & make p]man5t ! rule provid+ #e-ye> amortization ( exp5ses incurr$ 9 creat+ or acquir+ music or music copyrights4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,songwrit]s ,tax ,simplification ,reau?orization ,act4 #b4 ,special rule = amortization ( musical works & copyrights made p]man5t 7a7 ,9 g5]al ,p>agraph 7#h7 ( section #afg7;g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subp>agraph 7,e74 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjaj4