Pub. L. 116-260, div. EE, tit. I, subtit. B, sec. 116 (as amended)

EXPENSING RULES FOR CERTAIN PRODUCTIONS.

Year: 2026Length: 46 wordsOfficial source
SEC. 116. EXPENSING RULES FOR CERTAIN PRODUCTIONS. (a) [26 U.S.C. 181] Extension.—Section 181(g) is amended by striking “December 31, 2020” and inserting “December 31, 2025”. (b) [26 U.S.C. 181 note] Effective Date.—The amendment made by this section shall apply to productions commencing after December 31, 2020.
Cross-references to the US Code
26 U.S.C. 18126 U.S.C. 181 note
Pub. L. 116-260, div. EE, tit. I, subtit. B, sec. 116 (as amended): EXPENSING RULES FOR CERTAIN PRODUCTIONS. | Justis AI