This market will resolve to "Yes" if legislation that extends Section 181 expensing for film and television productions is passed by both chambers of the U.S. Congress and signed into law by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No". Qualifying legislation includes H.R. 4787 (119th). Qualifying legislation may include joint resolutions and must pass both the House and the Senate, and must be signed by the President, become law without signature while Congress remains in session, or become law through veto override. Presidential pocket vetoes that expire resolve to "No". The primary resolution sources for this market will be Congress.gov’s legislation tracker (https://www.congress.gov/bill/119th-congress/house-bill/22), the Library of Congress (congress.gov), and other official information from the government of the United States; however, a consensus of credible reporting may also be used.