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HR 2450 115th Congress House

FILM Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to extend the special expensing rules for certain film, television, and live theatrical productions.

Introduced: May 16, 2017 See on congress.gov
Taxation Business expensesIncome tax deductionsIntellectual propertyPerforming arts
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
May 16, 2017
Referred to the House Committee on Ways and Means.
May 16, 2017
Introduced in House
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 Latest action May 16, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Facilitating Investments in Local Markets Act of 2017 or the FILM Act of 2017

This bill amends the Internal Revenue Code to extend through 2018 provisions that allow the expensing of the costs of qualified film, television, and live theatrical productions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 5 Republican 2
TIBERI, PATRICK
· Jul 25, 2017
ROYCE, ED
· May 17, 2017
 R
Carter, Earl L. "Buddy"
Georgia · May 16, 2017
 D
Chu, Judy
California · May 16, 2017
Collins, Chris
· May 16, 2017
 D
Correa, J. Luis
California · May 16, 2017
CROWLEY, JOSEPH
· May 16, 2017
Donovan, Daniel
· May 16, 2017
 D
Meng, Grace
New York · May 16, 2017
 D
Nadler, Jerrold
New York · May 16, 2017
 D
Sánchez, Linda T.
California · May 16, 2017
 R
Smith, Jason
Missouri · May 16, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2450: FILM Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2450/
MLA
"H.R. 2450: FILM Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2450/.
Bluebook (legal)
H.R. 2450, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2450/.
Markdown link
[H.R. 2450: FILM Act of 2017](https://openamerica.io/bill/115-HR-2450/)
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