legislation: 100-s-2664

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-s-2664 100 s 2664 A bill to amend the Internal Revenue Code of 1986 to exempt from the capitalization rules certain expenses of producers of creative property. Taxation 1988-07-28 1988-07-28 Read twice and referred to the Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 21 Amends the Internal Revenue Code to provide that the income tax rules requiring cost capitalization shall not apply in connection with 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. Applies the same exemption with respect to qualified indirect costs of certain film producers, not including any direct costs of a motion picture film or video tape. 2025-01-03T20:55:56Z  

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