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United States · Bill · S

S. 2180 (113th)

STAGE Act

referredUnited States· United States Congress· EN

Introduced

27 March 2014

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Support Theaters in America Growth and Expansion Act or the STAGE Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, (2) allow such expensing for the costs of certain live theatrical productions, and (3) provide for the tax treatment of dispositions of an interest in a live theatrical production as a passive activity.

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Documents

3 official files

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Sources

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