### Question
How is the "qualified film" defined?


### Answer
The term **qualified film** is defined in *26 U.S.C. § 199* as follows -

> any property described in section 168(f)(3) if not less than 50 percent of the total compensation relating to the production of such property is compensation for services performed in the United States by actors, production personnel, directors, and producers

#### Citation:
  - *26 U.S.C. § 199*
  - 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**

