To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes.
Support legislation to create an American film and television production tax credit for qualified U.S.-based film and television productions.
Occurrences
Evidence
verified · Source version 84784 · locator 1807
Sponsors Nathaniel Moran(TX)
verified · Source version 84784 · locator 1436
introduced the following bill; which was referred to the Committee on Ways and Means
verified · Source version 84786 · locator 72
To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions
verified · Source version 84787 · locator 1125
introduced the Motion Picture, Television, and Entertainment Revitalization Act in the House
verified · Source version 84787 · locator 1708
The bill would create a federal tax credit for productions made in the United States
verified · Source version 84789 · locator 906
Nathaniel Moran (TX-01)
Assessments
The commitment was to support legislation creating an American film and television production tax credit, not necessarily to secure enactment of the tax credit. Verified evidence shows Moran materially supported the legislation: GovInfo identifies him as sponsor, the bill was introduced and referred to Ways and Means, and the bill text states it would amend the Internal Revenue Code to provide the promised tax credit. Because the promised action was support/advancement of legislation and Moran sponsored and introduced the relevant bill during the same congressional term, the action is delivered. The tax credit itself is not shown as enacted, but enactment was not the exact promised action being judged here.