To amend the Internal Revenue Code of 1986 to extend the special expensing rules for certain film and television productions and to provide for special expensing for live theatrical productions.
Facilitating Investments in Local Markets Act or the FILM Act
Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.
Read twice and referred to the Committee on Finance.
Referred to the House Committee on Ways and Means.
Became Public Law No: 114-113.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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