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HR 5497 106th Congress House Taxation Arts, Culture, Religion Business income tax Commerce Crime and Law Enforcement Equipment and supplies Income tax Pornography Science, Technology, Communications Sound recording and reproducing Tax credits Video tape recording

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain audio or video postproduction equipment.

Introduced: October 18, 2000 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 18, 2000
Referred to the House Committee on Ways and Means.
Oct 18, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow a limited credit against income tax for certain audio or video postproduction equipment.
What's happening now October 18, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Oct 18, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5497: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain audio or video postproduction equipment.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5497/
MLA
"H.R. 5497: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain audio or video postproduction equipment.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5497/.
Bluebook (legal)
H.R. 5497, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5497/.
Markdown link
[H.R. 5497: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain audio or video postproduction equipment.](https://openamerica.io/bill/106-HR-5497/)
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