Pub. L. 112-240, tit. III, sec. 317 (as amended)
EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.
SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.
(a) In General.—Subsection (f) of section 181 is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 181 note] Effective Date.—The amendment made by this section shall apply to productions commencing after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 181 note