Skip to main content
S 2258 112th Congress Senate

Songwriters Tax Simplification Reauthorization Act

Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the rule providing 5-year amortization of expenses incurred in creating or acquiring music or music copyrights.

Introduced: June 19, 2012 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsIntellectual propertyMusic
Sign in to write a letter Sign in to watch
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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 29, 2012
Read twice and referred to the Committee on Finance.
Mar 29, 2012
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 29, 2012

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or acquiring a musical composition or any copyright with respect to such composition.

 Related & companion bills 1
  • HR 3343 Identical bill Songwriters Tax Simplification Reauthorization Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wicker, Roger F.
Mississippi · Jun 19, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2258: Songwriters Tax Simplification Reauthorization Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-2258/
MLA
"S. 2258: Songwriters Tax Simplification Reauthorization Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-2258/.
Bluebook (legal)
S. 2258, 112th Cong. (2026), https://openamerica.io/bill/112-S-2258/.
Markdown link
[S. 2258: Songwriters Tax Simplification Reauthorization Act](https://openamerica.io/bill/112-S-2258/)
Report a problem