### Question
What is the definition of qualified film or television production?


### Answer
The definition of **qualified film or television production** is as follows in *26 U.S.C. § 181*:

> any production described in paragraph (2) if 75 percent of the total compensation of the production is qualified compensation

#### Citation:
  - *26 U.S.C. § 181*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

