HR 5183 · 115th Congress · Taxation
Puerto Rico Film, Television, and Theatre Production Act of 2018
Introduced 2018-03-06· Sponsored by Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]· House
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2018-03-06)
Plain Language Summary
[AI summary unavailable — showing source text]
Puerto Rico Film, Television, and Theatre Production Act of 2018 This bill amends the Internal Revenue Code; with respect to rules that allow the expensing of certain costs of qualified film, television, and live theatrical productions; to: (1) apply the rules to Puerto Rico, and (2) extend the rules through 2021 for Puerto Rico. (Under current law, the rules apply through 2017 for productions with costs that include a specified amount of compensation for services performed in the United States.)…
Summarized by Claude AI · Non-partisan · For informational purposes only