"Section 317 of the freshly approved legislation includes an extension for "special expensing rules for certain film and television productions." Congress first enacted production tax incentives favorable to the domestic entertainment industry in 2004, and extended them in 2008, but the deal was meant to expire in 2011. The fiscal cliff deal extends the tax incentives through 2013--even as payroll taxes rise on ordinary Americans. The original tax incentive applied to productions costing less than $15 million to make ($20 million in low-income areas). The 2008 extension applies to all films, up to a deduction of $15 million (or $20 million in low-income areas). The incentive is especially generous to television series; it applies to each TV episode." Fiscal Cliff Deal: Hollywood Gets Tax Incentive Extension Think about it... these people that make the movies/video games that give us the school 20 year old massacre shooters are going to use MY payroll taxes and obviously millions of other TAX PAYERS... to fund their special "expensing" rules!!! Just what we need..."Jaime Fox advocating "Jesus Christ Obama" while promoting "killing all white people" in DJango! Something very very wrong going on here! Movies encouraging the murder of white people... video games teaching how to massacre people... something very wrong here!!!