I 116th CONGRESS 2d Session H. R. 7886 IN THE HOUSE OF REPRESENTATIVES July 30, 2020 Ms. Sánchez (for herself and Mr. Estes ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide for an election to expense certain qualified sound recording costs otherwise chargeable to capital account.