There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/18/2013)

Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or acquiring a musical composition or any copyright with respect to such composition.