HR 2405 · 114th Congress 2015–2017, ended

FILM Act

Introduced May 19, 2015 Originated House Sponsor Doug Collins R-GA

Fact sheet Spreadsheet

Latest action · May 19, 2015 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedMay 19, 2015
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

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.

Cosponsors 26

Members who signed on, in the order they did. Signatures ran from May 19, 2015 to Dec 16, 2016; 6 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-CAAdam B. SchiffOriginalMay 19, 2015
R-NYChris CollinsOriginalMay 19, 2015
R-MOJason SmithOriginalMay 19, 2015
D-NYJoseph CrowleyOriginalMay 19, 2015
D-CALinda T. SánchezOriginalMay 19, 2015
D-CALoretta SanchezOriginalMay 19, 2015
R-OHPatrick J. TiberiMay 26, 2015
R-MOBilly LongJun 2, 2015
R-OHJames B. RenacciJun 3, 2015
D-CAJudy ChuJun 3, 2015
R-OHBill JohnsonJun 8, 2015
D-LACedric L. RichmondJun 16, 2015
D-MARichard E. NealJun 16, 2015
D-NYSteve IsraelJun 16, 2015
R-MNErik PaulsenJun 23, 2015
R-TNMarsha BlackburnJun 23, 2015
R-CADevin NunesJul 9, 2015
R-LACharles W. Boustany, Jr.Jul 22, 2015
R-TXKenny MarchantJul 29, 2015
R-MOAnn WagnerSep 25, 2015
D-NYCarolyn B. MaloneySep 28, 2015
D-NYJerrold NadlerOct 6, 2015
R-KSLynn JenkinsNov 5, 2015
D-NYCharles B. RangelDec 9, 2015
R-GAEarl L. "Buddy" CarterApr 12, 2016
D-NYKathleen M. RiceDec 16, 2016

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred May 19, 2015

Actions 2

Everything that happened, newest first.

  1. May 19, 2015Introduced in House
  2. May 19, 2015Referred to the House Committee on Ways and Means.

In the Congressional Record 1

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

WhereIn the RecordMembersDate
HouseLists H3388–H3390H.R. 2405–2460—May 19, 2015

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Clause I, Section 8 of Article I of the United States Constitution which reads: ``The Congress shall have the power to lay and collect Taxes, Duties, Imposts, and Excises, to pay the debts and provide for the common defense and general welfare of the United States; but all Duties, Imposts, and Excises shall be uniform throughout the United States.''

The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 77, May 19, 2015, page H3388.

Related bills 3

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 364STAGE ActRelated billFeb 4, 2015
HR 2029Consolidated Appropriations Act, 2016Related billDec 18, 2015
HR 2562To amend the Internal Revenue Code of 1986 to extend the special expensing rules for certain film and television productions.Related billMay 21, 2015

Titles 3

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to extend the special expensing rules for certain film and television productions and to provide for special expensing for live theatrical productions.
Short Titles as Introduced
FILM Act
Facilitating Investments in Local Markets Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. May 19, 2015Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.