II 118th CONGRESS 1st Session S. 1625 IN THE SENATE OF THE UNITED STATES May 16, 2023 Mrs. Feinstein (for herself and Mrs. Blackburn ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.