United States · Bill · S
S. 2351 (100th)
A bill to amend the Internal Revenue Code of 1986 to repeal the capitalization rules for freelance writers, artists, and photographers.
Introduced
29 April 1988
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide that the income tax rules requiring cost capitalization shall not apply to the qualified artistic work expenses of freelance writers, artists, and photographers. Excludes from qualified expenses those related to printing, photographic plates, motion picture films, video tapes, and similar items.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 29 April 1988
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/2351
- Open data entity: https://api.congress.gov/v3/bill/100/s/2351