Skip to main content
S 1278 107th Congress Senate

United States Independent Film and Television Production Incentive Act of 2001

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a United States independent film and television production wage credit.

Introduced: July 31, 2001 See on congress.gov
Taxation Accident insuranceAnnuitiesArts, Culture, ReligionBusiness income tax
More subjectsShow fewer subjects
CommerceDepressed areasDisability insuranceDisabledEconomics and Public FinanceEmployee health benefitsEmployee stock optionsEmployment tax creditsFinance and Financial SectorFringe benefitsHealthHealth insuranceIncome taxIndexing (Economic policy)Insurance premiumsLabor and EmploymentLife insuranceMotion picture industryScience, Technology, CommunicationsTax-deferred compensation plansTelevision industryWages
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 27, 2001
Sponsor introductory remarks on measure. (CR S12030)
Jul 31, 2001
Read twice and referred to the Committee on Finance.
Jul 31, 2001
Sponsor introductory remarks on measure. (CR S8476-8477)
Jul 31, 2001
Introduced in Senate
May 1, 2001
Sponsor introductory remarks on measure. (CR S3605-3606)
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action November 27, 2001

Sponsor introductory remarks on measure. (CR S12030)

 Plain-English summary Congressional Research Service
United States Independent Film and Television Production Incentive Act of 2001 - Amends the Internal Revenue Code to establish a tax credit for 25 percent of up to the first $25,000 of qualified wages paid or incurred by an employer with respect to employees in any qualified U.S. independent film and television production during a taxable year. Increases the credit to 35 percent if the production is located in an area eligible for designation as a low-income community or eligible for designation by the Delta Regional Authority as a distressed county or isolated area of distress.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Schumer, Charles E.
New York · Mar 14, 2002
 R
Collins, Susan M.
Maine · Sep 4, 2001
 D
Durbin, Richard J.
Illinois · Jul 31, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1278: United States Independent Film and Television Production Incentive Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-1278/
MLA
"S. 1278: United States Independent Film and Television Production Incentive Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1278/.
Bluebook (legal)
S. 1278, 107th Cong. (2026), https://openamerica.io/bill/107-S-1278/.
Markdown link
[S. 1278: United States Independent Film and Television Production Incentive Act of 2001](https://openamerica.io/bill/107-S-1278/)
Report a problem