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HR 3242 113th Congress House

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: October 3, 2013 Introduced by: Titus, Dina Democratic · Nevada See on congress.gov
Taxation Business investment and capitalIncome tax deductionsTelevision and film
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
Oct 3, 2013
Introduced in House
Oct 3, 2013
Referred to the House Committee on Ways and Means.
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 Latest action October 3, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend through 2015 the taxpayer election to expense qualified film or television production costs in the current taxable year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3242: 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.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3242/
MLA
"H.R. 3242: 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.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3242/.
Bluebook (legal)
H.R. 3242, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3242/.
Markdown link
[H.R. 3242: 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/113-HR-3242/)
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