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H.R. 3943 (116th): Puerto Rico Film, Television, and Theatre Production Act of 2019


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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 Jul 24, 2019.


Puerto Rico Film, Television, and Theatre Production Act of 2019

This bill extends the expensing provisions for film, television, and theater productions to productions in Puerto Rico. (Expensing permits the write-off of property costs in the current taxable year rather than capitalizing such costs.)