H.R. 2562 — Introduced in House

I 114th CONGRESS 1st Session H. R. 2562 IN THE HOUSE OF REPRESENTATIVES May 21, 2015 Ms. Titus introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend the special expensing rules for certain film and television productions. 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.