I 

117TH CONGRESS 

1ST SESSION H. R. 6045 

To amend the Internal Revenue Code of 1986 to provide for a tax credit 

for newspaper subscriptions. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 18, 2021 

Mrs. MILLER-MEEKS introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for a tax credit for newspaper subscriptions. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Subscribe to Local 

5 News Act of 2021’’. 

6 SEC. 2. CREDIT FOR NEWSPAPER EXPENSES. 

7 (a) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by inserting after section 25D the fol10 lowing new section: 


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1 ‘‘SEC. 25E. CREDIT FOR NEWSPAPER EXPENSES. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in3 dividual, there shall be allowed as a credit against the tax 

4 imposed by this chapter for the taxable year an amount 

5 equal to 100 percent of the qualified expenses paid or in6 curred by such individual during the taxable year. 

7 ‘‘(b) QUALIFIED EXPENSES.—For purposes of this 

8 section— 

9 ‘‘(1) IN GENERAL.—The term ‘qualified ex10 penses’ means expenses for a local newspaper sub11 scription. 

12 ‘‘(2) LOCAL NEWSPAPER.—The term ‘local 

13 newspaper’ means a print or digital publication that 

14 primarily serves a regional community and has a 

15 daily circulation of less than 10,000. 

16 ‘‘(3) DOLLAR LIMITATION.—The amount taken 

17 into account as qualified expenses for any taxable 

18 year shall not exceed $200. 

19 ‘‘(c) TERMINATION.—No credit shall be allowed 

20 under this section for any taxable year beginning after De21 cember 31, 2026.’’. 

22 (b) CLERICAL AMENDMENT.—The table of sections 

23 for subpart A of part IV of subchapter A of chapter 1 

24 is amended by inserting after the item relating to section 

25 25D the following new item: 

‘‘Sec. 25E. Credit for newspaper expenses.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2021. 

4 SEC. 3. DEDUCTION FOR ADVERTISING AND CONTRIBU5 TIONS TO LOCAL NEWSPAPERS. 

6 (a) IN GENERAL.—Part VI of subchapter B of chap7 ter 1 of the Internal Revenue Code of 1986 is amended 

8 by adding at the end the following new section: 

9 ‘‘SEC. 199B. DEDUCTION FOR ADVERTISING AND DONA10 TIONS TO LOCAL NEWSPAPERS. 

11 ‘‘(a) IN GENERAL.—There shall be allowed as a de12 duction for the taxable year an amount equal to the 

13 amounts paid or incurred by the taxpayer during the tax14 able year for advertising with, or donations to, any local 

15 newspaper (as such term is defined in section 25E(b)(2)). 

16 ‘‘(b) LIMITATION.—The amount allowed as a deduc17 tion under subsection (a) for a taxable year shall not ex18 ceed shall not exceed $1,000. 

19 ‘‘(c) TERMINATION.—No deduction shall be allowed 

20 under this section for any taxable year beginning after De21 cember 31, 2026.’’. 

22 (b) CLERICAL AMENDMENT.—The table of sections 

23 for part VI of subchapter B of chapter 1 of the Internal 

24 Revenue Code of 1986 is amended by adding at the end 

25 the following new item: 

‘‘Sec. 199B. Deduction for advertising and donations to local newspapers.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2021. 

Æ 


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