IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2013 | Removal date: 01 Jan 2014
Still in force

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.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

961 Audiovisual & related services

Please report this page in case you detect an inaccuracy in its content.