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HR 2731 113th Congress House

Songwriters Tax Simplification Reauthorization Act

Official title: 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: July 18, 2013 Introduced by: Blackburn, Marsha Republican · Tennessee See on congress.gov
Taxation Business investment and capitalIncome tax deductionsIntellectual propertyMusic
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jul 18, 2013
Referred to the House Committee on Ways and Means.
Jul 18, 2013
Introduced in House
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 Latest action July 18, 2013

Referred to the House Committee on Ways and Means.

 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
  • S 1326 Identical bill Songwriters Tax Simplification Reauthorization Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 2
COBLE, HOWARD
· Jul 18, 2013
 D
Cohen, Steve
Tennessee · Jul 18, 2013
 R
Fleischmann, Charles J. "Chuck"
Tennessee · Jul 18, 2013
Gohmert, Louie
· Jul 18, 2013
 R
Guthrie, Brett
Kentucky · Jul 18, 2013
Roe, David
· Jul 18, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2731: Songwriters Tax Simplification Reauthorization Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2731/
MLA
"H.R. 2731: Songwriters Tax Simplification Reauthorization Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2731/.
Bluebook (legal)
H.R. 2731, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2731/.
Markdown link
[H.R. 2731: Songwriters Tax Simplification Reauthorization Act](https://openamerica.io/bill/113-HR-2731/)
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