S. 1619 — A bill to amend the Internal Revenue Code of 1954 to provide that motion picture films and video tapes which are produced for sale or rent as training films are to be treated as educational films for purposes of the investment credit.

Summary

Amends the Internal Revenue Code to qualify training films and tapes produced primarily for sale, rent, or license to industrial and commercial organizations for the investment tax credit.

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Related Legislation

H.R. 7101A bill to amend the Internal Revenue Code of 1954 to provide that motion picture films and video tapes which are produced for sale or rent as training films are to be treated as educational films for purposes of the investment credit.
1980-04-21Referred to House Committee on Ways and Means.
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Legislative Actions

1979-08-01
Introduced in Senate
1979-08-01
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to provide that motion picture films and video tapes which are produced for sale or rent as training films are to be treated as educational films for purposes of the investment credit.

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