Pub. L. 116-94, div. Q, tit. I, subtit. B, sec. 117
EXPENSING RULES FOR CERTAIN PRODUCTIONS.
SEC. 117. EXPENSING RULES FOR CERTAIN PRODUCTIONS.(a) In General.—Section 181(g) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.(b) Effective Date.—The amendment made by this section shall apply to productions commencing after December 31, 2017.