118th Congress · HOUSE BILLBILL

H.R. 6072Independent Programmers Tax Incentive Act

To amend the Internal Revenue Code of 1986 to provide tax credits for carriage of independent programmers by certain multichannel video programming distributors.

Taxation
Introduced Oct 26, 2023
Last action Nov 3, 2023
Pipeline · Bill → Law
Step 1
Introduced
Oct 26, 2023
Step 2
Referred
Nov 3, 2023
E&C · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows a new tax credit for carriage of qualified independent programmers by eligible distributors and multichannel video programming distributors based on license fees and the average number of subscribers. The bill defines eligible distributor as any person that is either engaged in the trade or business of being a multichannel video programming distributor, or a virtual multichannel video programming distributor. The term multichannel video programming distributor is defined in federal regulations as any entity engaged in the business of making available for purchase, by subscribers or customers, multiple channels of video programming. Such entities include, but are not limited...

Provisions · 3 sectionsIntroduced in House
Timeline · 4 actions
Nov 3, 2023
Referred to the Subcommittee on Communications and Technology.
Oct 26, 2023
Introduced in House
Oct 26, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Oct 26, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.