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HR 4736 108th Congress House

Independent Film Small Business Job Creation Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to encourage the production of independent motion picture films in the United States.

Introduced: June 25, 2004 See on congress.gov
Taxation Arts, Culture, ReligionCommerceFinance and Financial SectorGovernment Operations and Politics
More subjectsShow fewer subjects
Income taxInvestmentsMotion picturesTax deductions
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jun 25, 2004
Referred to the House Committee on Ways and Means.
Jun 25, 2004
Introduced in House
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 Latest action June 25, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Independent Film Small Business Job Creation Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction for expenditures relating to the production, promotion and distribution of U.S. independent motion picture films with budgets between $2 and $20 million (adjusted for inflation). Requires that not less than 95 percent of the wages or self-employment income paid for producing such films be for services provided within the United States or its possessions. Requires the recapture as income of amounts deducted if a production company ceases to qualify as an independent film production company.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Lynch, Stephen F.
Massachusetts · Sep 30, 2004
 D
Doggett, Lloyd
Texas · Jun 25, 2004
 D
McGovern, James P.
Massachusetts · Jun 25, 2004
 D
Schiff, Adam B.
California · Jun 25, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4736: Independent Film Small Business Job Creation Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4736/
MLA
"H.R. 4736: Independent Film Small Business Job Creation Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4736/.
Bluebook (legal)
H.R. 4736, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4736/.
Markdown link
[H.R. 4736: Independent Film Small Business Job Creation Act of 2004](https://openamerica.io/bill/108-HR-4736/)
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