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HR 5793 112th Congress Taxation

To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.

Introduced: May 17, 2012 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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.
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APA
U.S. Congress. (2026). H.R. 5793: To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5793/
MLA
"H.R. 5793: To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5793/.
Bluebook (legal)
H.R. 5793, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5793/.
Markdown link
[H.R. 5793: To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.](https://openamerica.io/bill/112-HR-5793/)
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