United States · Bill · HR
H.R. 5497 (113th)
Film Incentive Reform Act of 2014
Introduced
16 September 2014
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and produced or presented in any venue which has an audience capacity of more than 3,000.
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 16 September 2014
Introduced in House (PDF)
Introduced in House · EN · 16 September 2014
Introduced in House
summary · EN · 16 September 2014
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/house-bill/5497
- Open data entity: https://api.congress.gov/v3/bill/113/hr/5497