ANNOUNCED AS TEMPORARYNo
Tax or social insurance relief
The tax bill that the U.S. Congress on approved on New Year's Day, 2013 named the 'American Taxpayer Relief Act' (designated H.R.8) includes among its special tax benefits a provision sought by the Motion Picture Association of America. It received an extension of 'special expensing rules' worth $430 million to encourage television and film production within the United States.
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