,i #aaeth ,,congress #ast ,session ,h4 ,r4 #bdej ,,in ,,the ,,house ,,of ,,representatives ,may #af1 #bjag,mr4 ,collins of ,georgia 7for himself1 ,mr4 ,crowley1 ,mr4 ,smith of ,missouri1 ,ms4 ,snchez1 ,ms4 ,judy ,chu of ,california1 ,mr4 ,donovan1 ,mr4 ,nadler1 ,mr4 ,carter of ,georgia1 ,mr4 ,long1 ,mr4 ,correa1 ,mr4 ,collins of ,new ,york1 and ,ms4 ,meng7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend the special expensing rules for certain film1 television1 and live theatrical productions4 #a4 ,short title ,this ,act may be cited as the ,facilitating ,investments in ,local ,markets ,act of #bjag or the ,,film ,act of #bjag4 #b4 ,extension of special expensing rules for certain film1 television1 and live theatrical productions 7a7 ,in general ,section #aha7;g7 of the ,internal ,revenue ,code of #aihf is amended by striking ,december #ca1 #bjaf and inserting ,december #ca1 #bjah4 7b7 ,effective dates 7#a7 ,in general ,the amendments made by this section apply to productions commencing after ,december #ca1 #bjaf4 7#b7 ,commencement ,for purposes of paragraph 7#a71 the date on which a qualified live theatrical production commences is the date of the first public performance of such production for a paying audience4