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HR 5497 113th Congress House

Film Incentive Reform Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to modify and extend the election to expense the cost of qualified film, television, and theatrical productions.

Introduced: September 16, 2014 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsPerforming artsTelevision and filmWages and earnings
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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
Sep 16, 2014
Referred to the House Committee on Ways and Means.
Sep 16, 2014
Introduced in House
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 Latest action September 16, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and produced or presented in any venue which has an audience capacity of more than 3,000.

 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. 5497: Film Incentive Reform Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5497/
MLA
"H.R. 5497: Film Incentive Reform Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5497/.
Bluebook (legal)
H.R. 5497, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5497/.
Markdown link
[H.R. 5497: Film Incentive Reform Act of 2014](https://openamerica.io/bill/113-HR-5497/)
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