I 118th CONGRESS 1st Session H. R. 1259 IN THE HOUSE OF REPRESENTATIVES February 28, 2023 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.