H.R. 761

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to provide for an election to expense certain qualified sound recording costs otherwise chargeable to capital account.

IN THE HOUSE OF REPRESENTATIVES · January 28, 2025 · Sponsor: Mr. Estes · Committee: Committee on Ways and Means

Table of contents

• H.R. 761
  • Sec. 181. Treatment of certain qualified productions.

Sec. 181. Treatment of certain qualified productions.