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The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 181: Treatment of certain qualified film and television and live theatrical productions

Created in 2004 by the American Jobs Creation Act of 2004 (Public Law 108-357). Changed by 9 later laws. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (b), (c), (f)

How it got here

2020

  • Pub. L. 116–260 substituted "December 31, 2025" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (g)

2019

  • Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (g)

2018

  • Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (g)

2015

  • Pub. L. 114–113, §169(b)(2)(C), inserted "and live theatrical" after "film and television" in section catchline. (Consolidated Appropriations Act, 2016) Law text
  • Pub. L. 114–113, §169(b)(1), inserted ", and any qualified live theatrical production," after "any qualified film or television production". (Consolidated Appropriations Act, 2016) Law text · (a)
  • Pub. L. 114–113, §169(b)(2)(A), inserted "or any qualified live theatrical production" after "qualified film or television production". (Consolidated Appropriations Act, 2016) Law text · (a), (B), (b), (c)
  • Pub. L. 114–113, §169(c)(2), added subsec. (e). Former subsec. (e) redesignated (f). (Consolidated Appropriations Act, 2016) Law text · (e)
  • Pub. L. 114–113, §169(c)(1), redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g). (Consolidated Appropriations Act, 2016) Law text · (f)
  • Pub. L. 114–113, §169(b)(2)(B), which directed insertion of "or qualified live theatrical productions" after "qualified film or television productions", was executed by making the insertion after "qualified film and television productions", to reflect the probable intent of Congress. (Consolidated Appropriations Act, 2016) Law text · (f)
  • Pub. L. 114–113, §169(a), substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (f)
  • Pub. L. 114–113, §169(c)(1), redesignated subsec. (f) as (g). (Consolidated Appropriations Act, 2016) Law text · (g)

2014

  • Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013". Law text · (f)

2013

  • Pub. L. 112–240 substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (f)

2010

  • Pub. L. 111–312 substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)

2008

  • Pub. L. 110–343, §502(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Paragraph (1) shall not apply to any qualified film or television production the aggregate cost of which exceeds $15,000,000." (Emergency Economic Stabilization Act of 2008) Law text · (a)
  • Pub. L. 110–343, §502(d), substituted "actors, production personnel, directors, and producers." for "actors, directors, producers, and other relevant production personnel." (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §502(a), substituted "December 31, 2009" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (f)

2005

  • Pub. L. 109–135 struck out "For purposes of a television series, only the first 44 episodes of such series may be taken into account." at end of subpar. (A), added subpar. (B), and redesignated former subpar. (B) as (C). (Gulf Opportunity Zone Act of 2005) Law text · (d)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.