Extend The American Jobs Creation Act of 2004', Section 181 (Internal Revenue Code) that creates a tax incentive designed to combat "Runaway Production" for film and television.   The unprecedented tax incentives for film and television productions created by Section 181 is an unprecedented congressional measure which seeks to reverse the trend of film and television productions being lured away and shot in other countries such as Canada, Eastern Europe and Australia ("The Matrix" Series).   Like many other industries, Hollywood in recent years has vigorously sought to lower the costs associated with film and television productions and has found such relief on foreign soil while America suffers from the loss of tax dollars, jobs and revenue for small businesses.   This issue is quite similar to the production of fuel efficient compact cars whose production shifted primarily to foreign countries due to lower labor costs and has just recently returned to the U.S. (Detroit) on a very small scale.