A bill to amend the Internal Revenue Code of 1986 to extend tax incentives to certain live theatrical performances, and for other purposes.
Support Theaters in America Growth and Expansion Act or the STAGE Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, (2) allow such expensing for the costs of certain live theatrical productions, and (3) provide for the tax treatment of dispositions of an interest in a live theatrical production as a passive activity.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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