### Question
How does Income Taxes define qualified film or television production?


### Answer
Under *26 U.S.C. § 181*, **qualified film or television production** is defined as:

> 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**

