According to Wall Street Journal, the Stimulus Entitlement Bill, was written based on the wish list of every Democrat interest Group. Nancy Pelosi and Democats wrote the Bill, ignoring all GOP suggestions, stating they won the election.
This is a partisan bill, with loopholes to pay all who wrote Democrats Campaign checks.
Not to be surprised, Hollywood is covered. Lets businesses like Disney, Speilberg, Geffen, and Lucas immediately write-off 50% of equipment purchases, even when last year ticket sales were higher than year before. (9.63 billion ahead of 9.62 billion.)