118th Congress · SENATE BILLBILL

S. 1625HITS Act

A bill to amend the Internal Revenue Code of 1986 to provide for an election to expense certain qualified sound recording costs otherwise chargeable to capital account.

Taxation
Introduced May 16, 2023
Last action May 16, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 16, 2023
Step 2
Referred
May 16, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill permits taxpayers to treat as currently deductible expenses the cost of qualified sound recording productions not exceeding $150,000 in a taxable year. The bill defines qualified sound recording production as certain sound recordings produced and recorded in the United States.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
May 16, 2023
Introduced in Senate
May 16, 2023
Read twice and referred to the Committee on Finance.