The United States doesn't offer movie producers incentives as dramatic as those offered, say, in Canada. But section 181 of the Internal Revenue Code does provide producers with some benefits by allowing them to take certain deductions, under certain circumstances. Section 181 expired at the end of 2009. But Congress recently "extended" the section through the end of 2011. Why "extended" rather than "reinstated"? Because Congress made the extension retroactive to the beginning of 2010. Nice, you might say. But some have asked whether section 181 really is valuable to producers, or not so much. Los Angeles lawyer Jonathan Handel explores this question in Production Tax Incentives Extended, but Should Hollywood Care?