legislation: 100-hr-4473

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-hr-4473 100 hr 4473 A bill to amend the Internal Revenue Code of 1986 to exempt free lance authors, photographers, and artists from the capitalization rules added by the Tax Reform Act of 1986, and for other purposes. Taxation 1988-04-27 1988-11-10 Provisions of Measure Incorporated Into H.R.4333. House Rep. Downey, Thomas J. [D-NY-2] NY D D000471 118 Amends the Internal Revenue Code to provide that the income tax rules requiring cost capitalization shall not apply in connection with the qualified artistic work expenses of freelance writers, artists, and photographers. Excludes from qualified expenses those related to printing, photographic plates, motion picture films, video tapes, and similar items. Applies the same exemption with respect to qualified indirect costs of certain film producers, not including any direct costs of a motion picture film or video tape. 2024-02-07T16:32:33Z https://www.congress.gov/bill/100th-congress/house-bill/4473

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