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H.R. 2405 (114th): FILM Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 19, 2015.

Facilitating Investments in Local Markets Act or the FILM Act

Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.