Qualified sound recording production For purposes of this section, the term qualified sound recording production means a sound recording (as defined in section 101 of title 17, United States Code) produced and recorded in the United States. . (f) Bonus depreciation (1) Qualified sound recording production as qualified property Section 168(k)(2)(A)(i) of such Code is amended— (A) by striking or at the end of subclause (IV), by adding or at the end of subclause (V), and by inserting after subclause (V) the following: (VI) which is a qualified sound recording production (as defined in subsection (f) of section 181) for which a deduction would have been allowable under section 181 without regard to subsections (a)(2) and (h) of such section or this subsection,