# Deduction for Qualified Film and Television Production Costs
> **IRS** · Final regulations and removal of temporary regulations. · Published 2012-12-07 · Effective 2012-12-07 · 77 FR 72923
## Document
- **Document number:** 2012-29630
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 72923
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-12-07
- **Effective date:** 2012-12-07
- **Treasury docket:** TD 9603
## Abstract

This document contains final regulations relating to deductions for the cost of producing qualified film and television productions. These final regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 and affect taxpayers that produce films and television productions within the United States.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/07/2012-29630/deduction-for-qualified-film-and-television-production-costs)
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