To amend the Internal Revenue Code of 1986 to include qualified domestic film or television production as a qualified production activity for purposes of the special allowance for qualified production property.
Sponsor: Rep. Malliotakis, Nicole (R-NY)Introduced Nov 13, 2026
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In plain English
Rep. Nicole Malliotakis (R-NY) introduced this bill to let domestic film and television productions claim a special tax deduction for equipment and property used in production. The change expands the definition of "qualified production activity" under tax law to include these entertainment productions, allowing them to take advantage of accelerated depreciation rules previously available for other types of qualified production property.
All 3 recorded actions since introduction · Source: Congress.gov
Nov 13
HOUSEReferred to the House Committee on Ways and Means.
Nov 13
Introduced in House
Nov 13
Introduced in House
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