Filmmaker

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Internal Revenue Code

A 180 on 181

Nothing like a good fiscal crisis to get things moving in our federal government. After months of speculation and hand-wringing, the often misunderstood and underutilized Section 181 is back for producers, and it’s retroactive to 2012! Here are the specifics: The recently-enacted American Taxpayer Relief Act of 2012, which halted various tax increases scheduled to go into effect as part of the fiscal cliff, also retroactively extended the temporary rules for deducting certain film and television production expenses. The provision, Section 181 of the Internal Revenue Code, generally allows a deduction of up to $15,000,000 of the cost of a […]
by Brian Silikovitz Esq Christina Iafe Esq and Matt Savare Esq on Jan 11, 2013

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