,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eeeb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bd1         
#bjbf,mr4 ,scott ( ,s\? ,c>ol9a 7=      
himself1 ,mr4 ,s*iff1 ,mr4 ,cornyn1 &   
,mr4 ,w>nock7 introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a tax cr$it = ,am]ican film &  
television productions1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,motion ,picture1          
,television1 & ,ent]ta9m5t              
,revitalization ,act4  #b4 ,am]ican film
 & television production cr$it  7a7 ,9  
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #de;,,bb4 ,am]ican 
film & television production cr$it  7a7 
,all[ance ( cr$it ,= purposes ( section 
#ch1 9 ! case ( a qualifi$ film or      
television production1 ! ,am]ican film &
 television production cr$it = any      

taxable ye> is ! product (-- 7#a7 !     
applicable p]c5tage1 &  7#b7 ! qualifi$ 
comp5sation paid ) respect to su*       
qualifi$ film or television production4 
7b7 ,qualifi$ film or television        
production ,= purposes ( ?is section--  
7#a7 ,9 g5]al ,! t]m qualifi$ film or   
television production means any         
production-- 7,a7 :i* is a feature film1
 a television pilot1 or a television    
season1  7,b7 :i* is produc$-- 7i7 9 !  
ord9>y c\rse ( a trade or bus9ess1 &    
7ii7 = comm]cial purposes1  7,c7 :i* is 
*>geable to capital acc\nt1  7,d7 :i* is
 complet$ dur+ ! taxable ye>1  7,e7 !   
total co/ ( :i* exce$s #a1jjj1jjj1 &    
7,f7 #ge p]c5t ( ! pr9cipal photography 
days ( :i* occur )9 ! ,unit$ ,/ates4    
7#b7 ,exceptions ,su* t]m %all n        
include-- 7,a7 any production if records
 are requir$ "u section #bbeg ( title   
#ah1 ,unit$ ,/ates ,code1 to be ma9ta9$ 
) respect to any p]=m] 9 su* production1
  7,b7 any production :i* is-- 7i7 talk1
 int]view1 game1 or aw>d %[ programm+1  

7ii7 news programm+1  7iii7 live sport+ 
ev5t programm+1  7iv7 a radio           
production1  7v7 gala ev5t programm+1 or
  7vi7 daytime-drama programm+1  7,c7   
any production :i* is a film or program 
int5d$ prim>ily = social m$ia plat=ms1  
m$ia %>+1 or blogpo/s1 or  7,d7 any     
production :i* is-- 7i7 an adv]tis+1    
m>ket+1 promotional1 or br&-m>ket+      
campaign1  7ii7 int5d$ = fundrais+1 or  
7iii7 int5d$ prim>ily = indu/rial1      
corporate1 or in/itutional end-us]s4    
7#c7 ,location rules = animat$          
productions ,= purposes ( p>agraph      
7#a77;,f71 9 ! case ( an animat$        
production-- 7,a7 ! location :]e !      
animation production activities1 includ+
 keyframe animation1 9-betwe5 animation1
 animation photography1 & ! record+ (   
voice act+ p]=mances1 are p]=m$ %all be 
treat$ z ! location ( pr9cipal          
photography1 &  7,b7 ! p]c5tage ( !     
pr9cipal photography %all be bas$ solely
 on ! ratio ( total co/ ( ! animation   
production activities p]=m$ 9 ! ,unit$  

,/ates to ! total co/ ( all animation   
production activities4  ,a production   
:i* incorporates bo? live action &      
animation %all be treat$ z meet+ !      
requirem5ts ( p>agraph 7#a77;,f7 if su* 
production meets ! requirem5ts ( su*    
p>agraph bas$ ei!r on pr9cipal          
photography days = live film+ or on !   
location ( animation production det]m9$ 
"u ! prec$+ s5t5ce4  7c7 ,qualifi$      
comp5sation ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m qualifi$           
comp5sation means1 ) respect to any     
qualifi$ film or television production1 
comp5sation :i*-- 7,a7 is paid or       
incurr$1 directly or indirectly1 =      
qualifi$ s]vices p]=m$ 9 ! ,unit$ ,/ates
 7includ+ s]vices p]=m$ by employees &  
s]vices p]=m$ by contractors or         
subcontractors71 &  7,b7 is *>geable to 
capital acc\nt4  7#b7 ,qualifi$ s]vices 
7,a7 ,9 g5]al ,= purposes ( subp>agraph 
7,a77i71 ! t]m qualifi$ s]vices means   
s]vices 7includ+ s]vices p]=m$ ) respect
 to pre-production & po/-production     

activities7 p]=m$ by actors1 production 
p]sonnel1 directors1 & produc]s4  7,b7  
,production p]sonnel ,! t]m production  
p]sonnel means p]sons :o are comp5sat$ =
 provid+ s]vices directly relat$ to !   
qualifi$ film or television production1 
includ+ writ]s1 *oreograph]s1 compos]s1 
ca/+ ag5ts1 cam]a op]ators1 set         
design]s1 light+ & s\nd te*nicians1     
make-up arti/s1 editors1 &              
visual-effects s]vice provid]s4  7#c7   
,exception ,! t]m qualifi$ comp5sation  
%all n include p>ticipations & residuals
 7z def9$ 9 section #afg7;g77#g77;,b774 
7d7 ,applicable p]c5tage  7#a7 ,9 g5]al 
,= purposes ( ?is section1 ! applicable 
p]c5tage is #bj p]c5t increas$ 7b n 9   
excess ( #cj p]c5t7 z provid$ 9         
p>agraphs 7#b7 ?r\gh 7#e74  7#b7        
,increas$ p]c5tage = productions 9 rural
 qualifi$ opportunity zones & disa/]    
areas  7,a7 ,9 g5]al ,9 ! case ( a      
qualifi$ film or television production  
:i* meets ! requirem5ts ( subp>agraph   
7,b7 or 7,c71 ! applicable p]c5tage %all

 be increas$ by an am\nt equal to #e    
p]c5tage po9ts4  7,b7 ,qualifi$         
opportunity zone production ,a qualifi$ 
film or television production meets !   
requirem5ts ( ?is subp>agraph if n less 
?an #cj p]c5t ( ! pr9cipal photography  
days ( su* production are locat$ 9      
qualifi$ opportunity zone 7z def9$ 9    
section #adjj,z-#a7;a77 7det]m9$ z ( !  
fir/ pr9cipal photography day7 :i* is a 
rural area 7z def9$ 9 section           
#adjj,z-#b7;b77#b77;,c77ii774  7,c7     
,productions 9 disa/] areas ,a qualifi$ 
film or television production meets !   
requirem5ts ( ?is subp>agraph if-- 7i7 n
 less ?an #cj p]c5t ( ! pr9cipal        
photography days ( su* production are   
locat$ 9 a disa/] area ) respect to a   
f$]ally decl>$ disa/] 7z su* t]ms are   
def9$ 9 section #afe7;i77#e771 &  7ii7 !
 fir/ pr9cipal photography day = su*    
production beg9s be=e ! end ( ! #e-ye>  
p]iod beg9n+ on ! ( ! date on :i* !     
,presid5t det]m9$ assi/ance 0 w>rant$ "u
 ! ,rob]t ,t4 ,/af=d ,disa/] ,relief &  

,em]g5cy ,assi/ance ,act ) respect to   
su* disa/]4  7#c7 ,increas$ p]c5tage =  
indep5d5t productions  7,a7 ,9 g5]al ,9 
! case ( a qualifi$ film or television  
production :i* is complet$ by an        
indep5d5t produc]1 ! applicable p]c5tage
 %all be increas$ by an am\nt equal to  
#e p]c5tage po9ts4  7,b7 ,indep5d5t     
produc]  7i7 ,9 g5]al ,= purposes ( ?is 
p>agraph1 ! t]m indep5d5t produc] means1
 ) respect to any qualifi$ film or      
television production1 any taxpay] if-- 
7,i7 su* taxpay] is n a corporation !   
/ock ( :i* is trad$ on an e/abli%$      
securities m>ket1 &  7,,ii7 a majority (
 ! /ock or o!r own]%ip int]e/s ( su*    
taxpay] are n own$1 directly or         
indirectly1 by a corporation ! /ock (   
:i* is trad$ on an e/abli%$ securities  
m>ket4  7ii7 ,aggregation rule ,=       
purposes ( ?is subp>agraph1 all taxpay]s
 treat$ z a s+le employ] "u subsection  
7a7 or 7b7 ( section #eb %all be treat$ 
z a s+le taxpay]4  7#d7 ,increas$       
p]c5tage = multi-/ate produc]s  7,a7 ,9 

g5]al ,9 ! case ( a taxpay] :i* is a    
multi-,/ate produc] = su* taxable ye>1 !
 applicable p]c5tage = all qualifi$ film
 or television productions complet$ 9   
su* taxable ye> %all be increas$ by an  
am\nt equal to #e p]c5tage po9ts4  7,b7 
,multi-,/ate produc]  7i7 ,9 g5]al ,=   
purposes ( ?is p>agraph1 ! t]m          
multi-,/ate produc] means1 ) respect to 
any taxable ye>1 any taxpay] if1 dur+ ! 
applicable p]iod1 ! taxpay] meets !     
requirem5ts ( clause 7ii7 ) respect to  
#aj or m ,/ates4  7ii7 ,requirem5ts ,a  
taxpay] meets ! requirem5ts ( ?is clause
 ) respect to a ,/ate if-- 7,i7 at lea/ 
#ej p]c5t ( ! pr9cipal photography days 
( at lea/ "o qualifi$ film or television
 production complet$ dur+ ! applicable  
p]iod occur 9 su* ,/ate1 &  7,,ii7 !    
taxpay] has paid or incurr$ at lea/     
#aj1jjj1jjj 9 qualifi$ comp5sation 9 su*
 ,/ate ) respect to a qualifi$ film or  
television production complet$ dur+ !   
applicable p]iod4  7iii7 ,applicable    
p]iod ,= purposes ( ?is subp>agraph1 !  

applicable p]iod ) respect to any       
taxable ye> is ! p]iod beg9n+ #ab mon?s 
be=e ! fir/ day ( ! taxable ye> & end+  
on ! la/ day ( ! taxable ye>4  7#e7     
,increas$ p]c5tage = increas$ dome/ic   
productions  7,a7 ,9 g5]al ,9 ! case ( a
 taxpay] t meets ! requirem5ts (        
subp>agraph 7,b7 ) respect to a taxable 
ye>1 ! applicable p]c5tage = all        
qualifi$ film or television productions 
complet$ 9 su* taxable ye> %all be      
increas$ by an am\nt equal to #e        
p]c5tage po9ts4  7,b7 ,requirem5ts  7i7 
,9 g5]al ,a taxpay] meets ! requirem5ts 
( ?is subsection if-- 7,i7 ! qualifi$   
dome/ic production increase am\nt is    
great] or equal to ! specifi$ p]c5tage (
 ! =eign base am\nt1 &  7,,ii7 ! =eign  
base am\nt is at lea/ #a4  7ii7 ,r\nd+  
,= purposes ( clause 7i71 ! specifi$    
p]c5tage ( ! =eign base am\nt %all be   
r\nd$ to ! ne>e/ :ole numb]4  7iii7     
,qualifi$ dome/ic production increase   
am\nt ,= purposes ( ?is subp>agraph1 !  
qualifi$ dome/ic production increase    

am\nt is ! excess ( ! numb] ( qualifi$  
film or television productions complet$ 
dur+ ! taxable ye> ov] ! numb] (        
qualifi$ film & television productions  
complet$ 9 ! taxable ye> imm$iately     
prec$+ ! />t ye>4  7iv7 ,=eign base     
am\nt ,= purposes ( ?is subp>agraph--   
7,i7 ,9 g5]al ,! =eign base am\nt is !  
av]age numb] ( applicable =eign         
productions complet$ dur+ ! #c taxable  
ye>s prec$+ ! />t ye>4  7,,ii7 ,=eign   
production ,= purposes ( subclause 7,i71
 ! t]m applicable =eign production means
 any production :i* is n a qualifi$ film
 or television production b w\ld be s   
treat$ if subsection 7b77#a7 7 appli$   
)\t reg>d to subp>agraph 7,f7 !re(4  7v7
 ,specifi$ p]c5tage ,! specifi$ p]c5tage
 %all be-- 7,i7 #cj p]c5t = ! />t ye>1  
7,,ii7 #dj p]c5t = ! fir/ taxable ye>   
beg9n+ aft] ! />t ye>1 &  7,,iii7 #ej   
p]c5t = ! second taxable ye> beg9n+ aft]
 ! />t ye> & ea* taxable ye> !reaft]4   
7vi7 ,/>t ye> ,! t]m />t ye> means1 )   
respect to any taxpay]1 ! fir/ taxable  

ye> beg9n+ aft] ,decemb] #ca1 #bjbf4    
7e7 ,special rules = qualifi$ visual    
effects productions  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 a    
qualifi$ visual effects production %all 
be treat$ z a qualifi$ film or          
television production = purposes ( ?is  
section 7o!r ?an subsection             
7d77#e77;,b77iii774  7#b7 ,only c]ta9   
comp5sation tak5 into acc\nt ,9 apply+  
?is section to a qualifi$ visual effects
 production-- 7,a7 qualifi$ comp5sation 
%all include only comp5sation paid or   
incurr$ = s]vices p]=m$ 9 ! ,unit$      
,/ates & relat$ to ! visual effects (   
su* production1  7,b7 subsection 7d7    
%all be appli$ )\t reg>d to p>agraphs   
7#b7 ?r\gh 7#e71 &  7,c7 ! applicable   
p]c5tage det]m9$ "u subsection 7d77#a7  
%all be increas$ by #e p]c5tage po9ts   
if-- 7i7 at lea/ #cj p]c5t ( ! total    
qualifi$ comp5sation 7det]m9$ aft]      
application ( subp>agraph 7,a77 )       
respect to su* production is paid or    
incurr$ = s]vices :i*-- 7,i7 are p]=m$  

)9 an area :i* is qualifi$ opportunity  
zone 7z def9$ 9 section                 
#adjj,z-#a7;a77-- 7aa7 :i* is a rural   
area 7z def9$ 9 section                 
#adjj,z-#b7;b77#b77;,c77ii771 &  7bb7 = 
:i* a designation z a qualifi$          
opportunity zone 0 9 effect 7z det]m9$  
"u section #adjj,z-#a7;e77 dur+ ! p]iod 
su* s]vices began1 or  7,,ii7 are p]=m$ 
9 a disa/] area ) respect to a f$]ally  
decl>$ disa/] 7z su* t]ms are def9$ 9   
section #afe7;i77#e77 & began dur+ !    
#e-ye> p]iod beg9n+ on ! date on :i* !  
,presid5t det]m9$ assi/ance 0 w>rant$ "u
 ! ,rob]t ,t4 ,/af=d ,disa/] ,relief &  
,em]g5cy ,assi/ance ,act ) respect to   
su* disa/]1 or  7ii7 ! production )     
respect to :i* ! s]vices = visual       
effects are provid$ is complet$ by an   
indep5d5t produc] 7z def9$ 9 subsection 
7d77#d77;,b774  7#c7 ,qualifi$ visual   
effects productions2 visual effects ,=  
purposes ( ?is subsection-- 7,a7        
,qualifi$ visual effects production ,!  
t]m qualifi$ visual effects production  

means any production ) respect to :i*   
s]vices are p]=m$ relat+ to visual      
effects if-- 7i7 su* production meets ! 
requirem5ts ( subp>agraphs 7,a71 7,b71  
7,c71 7,d71 & 7,e7 ( subsection 7b77#a7 
b does n meet ! requirem5t ( subsection 
7b77#a77;,f71  7ii7 #ge p]c5t ( ! total 
co/ ( visual effects relat+ to su*      
production are incurr$ 9 ! ,unit$       
,/ates1 &  7iii7 su* production is n a  
production describ$ 9 subsection        
7b77#b74  7,b7 ,visual effects ,! t]m   
visual effects means ! digital or       
9-cam]a creation1 alt]ation1 or         
enhancem5t ( images1 o!r ?an activities 
t are sci5tific rese>* & exp]im5tal     
developm5t4  7f7 ,special rules =       
po/-,production activities  7#a7 ,9     
g5]al ,except z provid$ 9 p>agraph 7#b71
 a qualifi$ po/-production project %all 
be treat$ z a qualifi$ film or          
television production = purposes ( ?is  
section 7o!r ?an subsection             
7d77#e77;,b77iii774  7#b7  ,only c]ta9  
comp5sation tak5 into acc\nt  ,9 apply+ 

?is section to a qualifi$ po/-production
 project--  7,a7 qualifi$ comp5sation   
%all include only comp5sation paid or   
incurr$ = s]vices p]=m$ 9 ! ,unit$      
,/ates & relat$ to traditional          
po/-production activities1  7,b7        
subsection 7d7 %all be appli$ )\t reg>d 
to p>agraphs 7#b7 ?r\gh 7#e71 &  7,c7 ! 
applicable p]c5tage det]m9$ "u          
subsection 7d77#a7 %all be increas$ by  
#e p]c5tage po9ts if--  7i7 at lea/ #cj 
p]c5t ( ! total qualifi$ comp5sation    
7det]m9$ aft] application ( subp>agraph 
7,a77 ) respect to su* project is paid  
or incurr$ = s]vices :i*--  7,i7 are    
p]=m$ )9 an area :i* is qualifi$        
opportunity zone 7z def9$ 9 section     
#adjj,z-#a7;a77--  7aa7 :i* is a rural  
area 7z def9$ 9 section                 
#adjj,z-#b7;b77#b77;,c77ii77 & began1 & 
7bb7 = :i* a designation z a qualifi$   
opportunity zone 0 9 effect 7z det]m9$  
"u section #adjj,z-#a7;e77 dur+ ! p]iod 
su* s]vices began1 or  7,,ii7 are p]=m$ 
9 a disa/] area ) respect to a f$]ally  

decl>$ disa/] 7z su* t]ms are def9$ 9   
section #afe7;i77#e77 & began dur+ !    
#e-ye> p]iod beg9n+ on ! ( ! date on :i*
 ! ,presid5t det]m9$ assi/ance 0 w>rant$
 "u ! ,rob]t ,t4 ,/af=d ,disa/] ,relief 
& ,em]g5cy ,assi/ance ,act ) respect to 
su* disa/]1 or  7ii7 ! production )     
respect to :i* ! traditional            
po/-production activities are provid$ is
 complet$ by an indep5d5t produc] 7z    
def9$ 9 subsection 7d77#d77;,b774  7#c7 
,qualifi$ po/-production project  ,=    
purposes ( ?is subsection-- 7,a7        
,qualifi$ po/-production project ,! t]m 
qualifi$ po/-production project means   
any project :i* provides traditional    
po/-production activities ) respect to a
 production if--  7i7 su* production    
meets ! requirem5ts ( subp>agraphs 7,a71
 7,b71 7,c71 7,d71 & 7,e7 ( subsection  
7b77#a7 b does n meet ! requirem5t (    
subsection 7b77#a77;,f71  7ii7 #ge p]c5t
 ( ! total co/ ( traditional            
po/-production activities ) respect to  
su* production are incurr$ 9 ! ,unit$   

,/ates1 &  7iii7 su* production is n a  
production describ$ 9 subsection        
7b77#b74  7,b7  ,traditional            
po/-production activities  ,= purposes (
 ?is subsection-- 7i7 ,9 g5]al ,! t]m   
traditional po/-production activities   
means ! f9al /age ( production1 includ+ 
edit+1 ,foley record+1 automatic        
dialogue replacem5t1 s\nd edit+1 scor+ &
 music edit+1 beg9n+ & end cr$its1      
s\ndtrack production1 & dubb+4  7ii7    
,exclusions  ,su* t]m %all n include    
visual effects 7z def9$ 9 subsection    
7e77#c77;,b771 adv]tis+ & m>ket+1 & o!r 
promotional activities4  7g7 ,o!r       
def9itions & special rules ,= purposes (
 ?is section-- 7#a7 ,complet$ ,=        
purposes ( ?is section1 a production is 
consid]$ complet$ on ! day on :i* !     
process ( po/-production has be5 f9i%$ &
 a f9al composite answ] pr9t1 deliv]y   
air ma/]1 or digital c9ema file ( su*   
production is produc$4  7#b7 ,television
 season  7,a7 ,def9ition ,! t]m         
television season means a s]ies (       

productions :i* consi/s ( at lea/ #d    
episodes :i*-- 7i7 h n>rative or        
!matically relat$ common elem5ts1 &     
7ii7 are produc$ = di/ribution or       
broadca/ )9 a p]iod ( #ab mon?s ( !     
close ( ! taxable ye> 9 :i* complet$4   
7,b7 ,special rule ,= purposes ( ?is    
section1 all episodes ( a television    
season %all be treat$ z a s+le          
production4  7#c7 ,pr9cipal photography 
day2 pr9cipal photograph  7,a7 ,pr9cipal
 photograph day ,! t]m pr9cipal         
photograph day means any day on :i*     
pr9cipal photography occurs4  7,b7      
,pr9cipal photography ,! t]m pr9cipal   
photography means ! p]iod ( "t dur+ :i* 
! film is %ot ) ! p>ticipation ( a      
director1 actor 7unless n requir$ = a   
sc5e71 & fir/ unit crew4 ,su* t]m       
includes re-%oot days ) a director1     
actors1 & crew4  7#d7 ,basis adju/m5t to
 qualifi$ production ,= purposes ( ?is  
section1 if a cr$it is det]m9$ ) respect
 to any qualifi$ film or television     
production1 ! basis ( su* prop]ty %all  

be r$uc$ by ! am\nt ( ! cr$it s det]m9$4
  7h7 ,reports ,! ,secret>y may require 
su* report+ z ! ,secret>y deems necess>y
 ) respect to ! date & location (       
pr9cipal photography days ) respect to  
any production1 ! qualifi$ comp5sation  
paid ) respect to any production1 & su* 
o!r matt]s z ! ,secret>y det]m9es       
appropriate to c>ry out ! purposes ( ?is
 section4  7i7 ,regulations & guidance  
,! ,secret>y %all issue su* regulations 
or o!r guidance z ! ,secret>y det]m9es  
necess>y to c>ry out ! purposes ( ?is   
section1 includ+ regulations or o!r     
guidance-- 7#a7 ) respect to productions
 n eligible = ! cr$it "u subsection     
7b77#b71  7#b7 ) respect to !           
sub/antiation ( indirect paym5ts (      
qualifi$ comp5sation paid on behalf ( ! 
taxpay] by a contractor or subcontractor
 "u subsection 7c77#a77;,a71 includ+    
simplifi$ or safe h>bor proc$ures1  7#c7
 = det]m9+ :e!r a production qualifi$ = 
an increase 9 ! applicable p]c5tage "u  
p>agraphs 7#b71 7#c71 7#d71 or 7#e7 (   

subsection 7d71 subsection 7e77#b77;,c71
 or subsection 7f77#b77;,c71 &  7#d7 to 
ensure t only ! taxpay] t has ! b5efits 
& burd5s ( own]%ip ( a qualifi$ film or 
television production is eligible = !   
cr$it4  4  7b7 ,election ,to transf]    
cr$it ,section #fdah7;f77#a77;,a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ at ! end ! foll[+ new clause3 
7xiii7 ,! ,am]ican film & television    
production cr$it det]m9$ "u section     
#de;,,bb7a74  4  7c7 ,cr$it all[$ z a   
g5]al bus9ess cr$it ,section #ch7;b7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by /rik+ plus at ! end ( p>agraph      
7#dj71 by /rik+ ! p]iod at ! end (      
p>agraph 7#da7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#db7 ,! ,am]ican film & television     
production cr$it det]m9$ "u section     
#de;,,bb7a74  4  7d7 ,cl]ical am5dm5t ,!
 table ( sections = subp>t ,d ( "p ,,iv 
( sub*apt] ,a ( *apt] #a ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new item3  ,sec4      

#de;,,bb4 ,am]ican film & television    
production cr$it4  4  7e7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to productions ! pr9cipal    
photography 7z def9$ 9 section          
#de;,,bb7g77#c77;,b7 ( ! ,int]nal       
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