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United States · Bill · HR

H.R. 5183 (115th)

Puerto Rico Film, Television, and Theatre Production Act of 2018

referredUnited States· United States Congress· EN

Introduced

6 March 2018

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

11 August 2025

Summary

Puerto Rico Film, Television, and Theatre Production Act of 2018 This bill amends the Internal Revenue Code; with respect to rules that allow the expensing of certain costs of qualified film, television, and live theatrical productions; to: (1) apply the rules to Puerto Rico, and (2) extend the rules through 2021 for Puerto Rico. (Under current law, the rules apply through 2017 for productions with costs that include a specified amount of compensation for services performed in the United States.)

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Documents

3 official files

Introduced in House (text)

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