Summary: H.R.2405 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.2405. Bill summaries are authored by CRS.

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Introduced in House (05/19/2015)

Facilitating Investments in Local Markets Act or the FILM Act

Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.