S 1619 · 96th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that motion picture films and video tapes which are produced for sale or rent as training films are to be treated as educational films for purposes of the investment credit.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1979-08-01)
Plain Language Summary
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Amends the Internal Revenue Code to qualify training films and tapes produced primarily for sale, rent, or license to industrial and commercial organizations for the investment tax credit.…
Summarized by Claude AI · Non-partisan · For informational purposes only