House Bill 5183
115th Congress(2017-2018)
Puerto Rico Film, Television, and Theatre Production Act of 2018
Introduced
Introduced in House on Mar 6, 2018
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
5183
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
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.)
March 6, 2018
03/06/2018
Referred to the House Committee on Ways and Means.
03/06/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:40:20 PM