# Deduction for Qualified Film and Television Production Costs
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-09-30 · Effective 2011-09-29 · 76 FR 60721
## Document
- **Document number:** 2011-24930
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 60721
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-09-30
- **Effective date:** 2011-09-29
- **Treasury docket:** TD 9551
## Abstract

This document contains final regulations relating to deductions for the costs of producing qualified film and television productions. These final regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005, and affect persons that produce film and television productions within the United States.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/09/30/2011-24930/deduction-for-qualified-film-and-television-production-costs)
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