,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #chdd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #i1 #bjbe,mr4   
,tony ,gonzales ( ,texas introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d bonus depreciation =     
qualifi$ film & television productions &
 to require m9imum 9-,/ate sp5d+        
?re%olds = su* productions4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,texas  
is ! ,new ,hollywood ,act ( #bjbe4  #b4 
,ext5sion ( bonus depreciation =        
qualifi$ film & television productions &
 m9imum 9 ,/ate sp5d requirem5t  7a7 ,9 
g5]al ,section #afh7k7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#aa7  
,special rules = qualifi$ film or       
television production  7,a7 ,9 g5]al ,= 
purposes ( ?is subsection1 ! t]m        
qualifi$ film or television production  
means a film or televison production--  
7i7 :i* is int5d$ = comm]cial1          

educational1 or in/ructional use1  7ii7 
t is a qualifi$ film or television      
production z def9$ 9 section #aha7;d71  
7iii7 = :i* a d$uction w\ld h be5       
all[able "u section #aha )\t reg>d to   
subsections 7a77#b7 & 7g7 ( su* section 
or ?is subsection1  7iv7 pays or incurs 
= exp5ses relat+ to su* production n    
less ?an-- 7,i7 9 ! case ( an           
educational or in/ructional video or a  
digital int]active m$ia production1     
#ajj1jjj 9 #a /ate1 or  7,,ii7 9 ! case 
( any o!r film or television production1
 #ejj1jjj 9 #a /ate4  7v7 meets !       
requirem5ts ( subp>agraph 7,b7 & clauses
 7i7 & 7ii7 ( subp>agraph 7,c71 &  7vi7 
:i* is n describ$ 9 subp>agraph 7,d74   
7,b7 ,ext5sion ( application ,9 ! case (
 a qualifi$ film or television          
production1 p>agraph 7#b77;,a77iii7 %all
 be appli$ by sub/itut+ ,janu>y #a1     
#bjce = ,janu>y #a1 #bjbg4  4  7b7      
,increas$ applicable p]c5tage ,section  
#afh7k77#f7 ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new subp>agraph3     

7,d7 ,qualifi$ film or television       
production ,9 ! case ( a qualifi$ film  
or television production1 ! t]m         
applicable p]c5tage means #ajj p]c5t 9 !
 case ( prop]ty plac$ 9 s]vice aft]     
,decemb] #ca1 #bjbe1 & be=e ,janu>y #a1 
#bjcf4  4  7c7 ,con=m+ am5dm5t ,section 
#afh7k77#b77;,a77,,iv7 ( su* ,code is   
am5d$ by /rik+ 7z def9$ & all t foll[s  
?r\gh subsection4  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjbe4