Code Section 181
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 181 | 12/31/2011 | The American Taxpayer Relief Act of 2012 | Special expensing rules for certain film and television productions | -248 |
| 181 | 12/31/2009 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Special expensing rules for certain film and television productions | -101 |
Special expensing rules for certain film and television productions
Explanation of Provision
The provision extends the present-law expensing provision for two years, to qualified film and television productions commencing prior to January 1, 2014.
Special expensing rules for certain film and television productions
Explanation of Provision
The provision extends the present law expensing provision for two years, to qualified film and television productions commencing prior to January 1, 2012.
Back to Tax Tracker Codes Menu