Skip to main content
S 2180 113th Congress Senate Taxation Business expenses Income tax deductions Intellectual property Performing arts

STAGE Act

Introduced: March 27, 2014 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Sign in to write a letter Sign in to watch
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
Mar 27, 2014
Read twice and referred to the Committee on Finance.
Mar 27, 2014
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.

 Plain-English summary Congressional Research Service

Support Theaters in America Growth and Expansion Act or the STAGE Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, (2) allow such expensing for the costs of certain live theatrical productions, and (3) provide for the tax treatment of dispositions of an interest in a live theatrical production as a passive activity.

What's happening now March 27, 2014

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2180: STAGE Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2180/
MLA
"S. 2180: STAGE Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2180/.
Bluebook (legal)
S. 2180, 113th Cong. (2026), https://openamerica.io/bill/113-S-2180/.
Markdown link
[S. 2180: STAGE Act](https://openamerica.io/bill/113-S-2180/)
Report a problem